{"id":3936,"date":"2025-08-15T12:14:03","date_gmt":"2025-08-15T11:14:03","guid":{"rendered":"https:\/\/www.inprf.org\/procedure-officielle-pour-lelaboration-de-linpas\/"},"modified":"2026-10-15T11:28:23","modified_gmt":"2026-10-15T10:28:23","slug":"procedure-officielle-pour-lelaboration-de-linpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/procedure-officielle-pour-lelaboration-de-linpas\/","title":{"rendered":"Proc\u00e9dure officielle pour l\u2019\u00e9laboration de l\u2019INPAS"},"content":{"rendered":"<section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Due Process consultation\n    <\/h2>\n            \n            <p>The INPRF is seeking feedback on its draft INPRF Due Process by 20 November 2026. Building on the approach used by the IFR4NPO project, the draft sets out the transparent, evidence-based process that will guide the maintenance and future development of INPAS and Practice Guides as well as resources to support adoption and implementation.\u00a0 Stakeholder feedback will help ensure this work continues to be carried out through a robust and credible process that serves the public interest.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/fr\/consultation-papers\/consultation-sur-le-processus-regulier\/\" class=\"btn btn--arrow\" target=\"_blank\">View the Due Process consultation<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"354\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-550x354.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-300x193.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-1024x660.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-768x495.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-1536x990.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-2048x1320.png 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-233x150.png 233w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/10\/Share-your-voice-1-550x354.png\" \n                            title=\"Share your voice (1)\" \n                            alt=\"Share your voice (1)\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        IFR4NPO Project Due Process\n    <\/h2>\n            \n            <p>Due Process was essential to building trust in INPAS and Practice Guides. It ensured they were developed transparently, understood by stakeholders, and ready to be confidently adopted as a trusted international standard.<\/p>\n<p>The Due Process was iterative: proposals were developed, tested, refined, and finalised having taken account of input from the community and experts.<\/p>\n<p>Responses to Consultation Papers and Exposure Drafts were analysed and then cycled back through the process until the final guidance was approved.<\/p>\n<p>This diagram visualises the Due Process approach followed by the IFR4NPO Project during the development of the first edition of INPAS.<\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled.jpg\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"350\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-550x350.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-300x191.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-1024x652.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-768x489.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-1536x978.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-2048x1304.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-236x150.jpg 236w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Due-process-diagram.png-1-scaled-550x350.jpg\" \n                            title=\"Due process diagram.png\" \n                            alt=\"Due process diagram.png\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--accordion my-0 bg-default\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-6\">\n\n                    <h2 class=\"module-title title--default\">\n        Consultation by IFR4NPO Project\n    <\/h2>\n\n                         \n                            <p>Consultation, outreach and feedback from the public were integral to the development of the first edition of INPAS by <a href=\"https:\/\/www.inprf.org\/ifr4npo-to-inprf\/\">IFR4NPO<\/a>. This was so that the perspectives of those affected by or using INPAS can be considered in the development of the standard. Consultation strengthened the credibility of INPAS and improveed its practicability.<\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--consultation-initiale\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--consultation-initiale\">Consultation initiale\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--consultation-initiale\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW55794791 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW55794791 BCX8\">Un <\/span><span class=\"NormalTextRun SCXW55794791 BCX8\">document <\/span><span class=\"NormalTextRun SCXW55794791 BCX8\">de consultation<\/span><span class=\"NormalTextRun SCXW55794791 BCX8\"> a \u00e9t\u00e9<\/span><span class=\"NormalTextRun SCXW55794791 BCX8\"> publi\u00e9 en 2021 afin de recueillir des avis sur l\u2019approche propos\u00e9e et sur les principaux th\u00e8mes de l\u2019information financi\u00e8re.<\/span><\/span><span class=\"EOP SCXW55794791 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW191733066 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW191733066 BCX8\">Les commentaires ont orient\u00e9 le programme de travail et les priorit\u00e9s de r\u00e9daction.<\/span><\/span><\/li>\n<\/ul>\n\n\n                                                                    <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/www.inprf.org\/fr\/document-de-consultation\/\">\n                                        Document de consultation et commentaires\n                                    <\/a>\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--expos\u00e9s-sondages\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--expos\u00e9s-sondages\">Expos\u00e9s-sondages\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--expos\u00e9s-sondages\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW84521866 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84521866 BCX8\">Three Exposure Drafts (<a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-1-2022\/\" target=\"_blank\" rel=\"noopener\">ED1<\/a>, <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-2-2023\/\" target=\"_blank\" rel=\"noopener\">ED2<\/a>, and <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-3-2024\/\" target=\"_blank\" rel=\"noopener\">ED3<\/a>) were issued in 2022-2024, each shared widely for public comment.<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW228886926 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW228886926 BCX8\">Feedback from across the NPO sector guided further refinements.<\/span><\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                <script type=\"application\/ld+json\">\n            {\n                \"@context\": \"https:\/\/schema.org\",\n                \"@type\": \"FAQPage\",\n                \"mainEntity\": [\n                                        {\n                    \"@type\": \"Question\",\n                    \"name\": \"Consultation initiale\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"<ul>\n<li><span class=\"TextRun SCXW55794791 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW55794791 BCX8\">Un <\/span><span class=\"NormalTextRun SCXW55794791 BCX8\">document <\/span><span class=\"NormalTextRun SCXW55794791 BCX8\">de consultation<\/span><span class=\"NormalTextRun SCXW55794791 BCX8\"> a \u00e9t\u00e9<\/span><span class=\"NormalTextRun SCXW55794791 BCX8\"> publi\u00e9 en 2021 afin de recueillir des avis sur l\u2019approche propos\u00e9e et sur les principaux th\u00e8mes de l\u2019information financi\u00e8re.<\/span><\/span><span class=\"EOP SCXW55794791 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW191733066 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW191733066 BCX8\">Les commentaires ont orient\u00e9 le programme de travail et les priorit\u00e9s de r\u00e9daction.<\/span><\/span><\/li>\n<\/ul>\n\"\n                    }\n                    },                                        {\n                    \"@type\": \"Question\",\n                    \"name\": \"Expos\u00e9s-sondages\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"<ul>\n<li><span class=\"TextRun SCXW84521866 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84521866 BCX8\">Three Exposure Drafts (<a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-1-2022\/\" target=\"_blank\" rel=\"noopener\">ED1<\/a>, <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-2-2023\/\" target=\"_blank\" rel=\"noopener\">ED2<\/a>, and <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-3-2024\/\" target=\"_blank\" rel=\"noopener\">ED3<\/a>) were issued in 2022-2024, each shared widely for public comment.<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW228886926 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW228886926 BCX8\">Feedback from across the NPO sector guided further refinements.<\/span><\/span><\/li>\n<\/ul>\n\"\n                    }\n                    }                                    ]\n            }\n        <\/script>\n                \n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Analysis by IFR4NPO Project\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Feedback from all sources was carefully considered to identify significant issues and recurrent themes in order to refine the proposals.<\/p>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--green-box\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Analyse de la consultation et des commentaires du public  <\/h3>\n                            <\/div>\n                            \n                            <p>Les r\u00e9ponses au document de consultation et aux trois expos\u00e9s-sondages ont \u00e9t\u00e9 examin\u00e9es en d\u00e9tail afin d\u2019identifier les enjeux cl\u00e9s, les th\u00e8mes r\u00e9currents et les domaines n\u00e9cessitant des clarifications.<br \/>\nCes commentaires ont aid\u00e9 \u00e0 d\u00e9finir le programme de travail, ont guid\u00e9 l\u2019\u00e9laboration du contenu et ont orient\u00e9 l\u2019ordre et l\u2019orientation des propositions dans l\u2019ensemble du projet d\u2019INPAS.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Analyse des contributions des experts  <\/h3>\n                            <\/div>\n                            \n                            <p>Insights from the IFR4NPO Project Technical Advisory Group (TAG) and Practitioner Advisory Group (PAG) were analysed alongside contributions from focus groups, webinars, and informal discussions with stakeholders across regions.\u00a0<br \/>\nThis input provided valuable technical and contextual perspectives, helping to refine the proposals and ensure INPAS would be practical and globally relevant.<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        R\u00e9ponses \u00e0 l\u2019expos\u00e9-sondage 1\n    <\/h2>\n            \n            <p>The questions in the Exposure Draft were numbered from 1a to 12d. They were phrased in the format:<br \/>\u00ab\u00a0Do you agree that&#8230; If not, why not.\u00a0\u00bb<\/p>\n<p>The graph shows the percentage of respondents who agreed, with the green box highlighting areas with lower areas of support, and the white box detailing concerns that were addressed as a result of the feedback.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-1-2022\/\" class=\"btn btn--arrow\" target=\"_blank\">Consulter l\u2019ES1 et les r\u00e9ponses<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled.jpg\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"302\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-550x302.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-300x165.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-1024x563.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-768x422.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-1536x844.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-2048x1126.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-250x137.jpg 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-1-response-overview-scaled-550x302.jpg\" \n                            title=\"Exposure Draft 1 response overview\" \n                            alt=\"Exposure Draft 1 response overview\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        R\u00e9ponses \u00e0 l\u2019expos\u00e9-sondage 2\n    <\/h2>\n            \n            <p>The questions in the Exposure Draft were numbered from 1a to 12a. They were phrased in the format:<br \/>\n\u00ab\u00a0Do you agree that&#8230; If not, why not.\u00a0\u00bb<\/p>\n<p>The graph shows the percentage of respondents who agreed, with the green box highlighting areas with lower areas of support, and the white box detailing concerns that were addressed as a result of the feedback.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-2-2023\/\" class=\"btn btn--arrow\" target=\"_blank\">Consulter l\u2019ES2 et les r\u00e9ponses<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled.png\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"302\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-550x302.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-300x165.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-1024x562.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-768x422.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-1536x843.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-2048x1124.png 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-250x137.png 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-2-response-overivew-scaled-550x302.png\" \n                            title=\"Exposure Draft 2 response overivew\" \n                            alt=\"Exposure Draft 2 response overivew\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        R\u00e9ponses \u00e0 l\u2019expos\u00e9-sondage 3\n    <\/h2>\n            \n            <p>The questions in the Exposure Draft were numbered from 1a to 11b. They were phrased in the format:<br \/>\n\u00ab\u00a0Do you agree that&#8230; If not, why not.\u00a0\u00bb<\/p>\n<p>The graph shows the percentage of respondents who agreed, with the green box highlighting areas with lower areas of support, and the white box detailing concerns that were addressed as a result of the feedback.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-3-2024\/\" class=\"btn btn--arrow\" target=\"_blank\">Consulter l\u2019ES3 et les r\u00e9ponses<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled.jpg\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"304\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-550x304.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-300x166.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-1024x567.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-768x425.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-1536x850.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-2048x1134.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-250x138.jpg 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Exposure-Draft-3-response-overview-scaled-550x304.jpg\" \n                            title=\"Exposure Draft 3 response overview\" \n                            alt=\"Exposure Draft 3 response overview\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--boxed-paragraphs default bg-limegreen module-background-spacing\">\n\n    <div class=\"container\">\n\n                <div class=\"content\">\n\n            <h2 class=\"module-title title--default\">\n        Contributions des experts\n    <\/h2>\n\n                    <\/div>\n        \n                    <div class=\"floating-boxes\">\n                                    <div class=\"floating-box\">\n                        <h3>Advisory Groups Input<\/h3>\n<p>Expert guidance was provided by two standing groups:<\/p>\n<ul>\n<li>The IFR4NPO Technical Advisory Group (TAG), comprising national standard-setters and accounting experts. TAG members provided technical accounting knowledge.<\/li>\n<li>The IFR4NPO Practitioner Advisory Group (PAG), representing preparers, auditors, donors, and academics from the NPO community. PAG members provided real world knowledge and experience of the accounting challenges for NPOs.<\/li>\n<li>You can follow the links to view the papers and recordings of IFR4NPO <a href=\"https:\/\/www.inprf.org\/fr\/event-tags\/ifr4npo-tag\/\">TAG meetings<\/a> and <a href=\"https:\/\/www.inprf.org\/fr\/event-tags\/ifr4npo-pag\/\">PAG meetings<\/a>.<\/li>\n<\/ul>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h3>Groupes de discussion cibl\u00e9s<\/h3>\n<p>Des groupes de discussion th\u00e9matiques ont \u00e9t\u00e9 organis\u00e9s avec divers participants pour tester les propositions dans des contextes r\u00e9els.<\/p>\n\n                    <\/div>\n                            <\/div>\n        \n    <\/div>\n\n<\/section><section\n    class=\"module module--boxed-paragraphs my-0 bg-lightgrey module-background-spacing\">\n\n    <div class=\"container\">\n\n                <div class=\"content\">\n\n            <h2 class=\"module-title title--default\">\n        Engagement \u00e0 travers le monde\n    <\/h2>\n\n                                <p><span class=\"TextRun SCXW64734321 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW64734321 BCX8\">Stakeholder engagement included:<\/span><\/span><span class=\"EOP SCXW64734321 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li>Webinars and outreach events<\/li>\n<li>Explanatory materials<\/li>\n<li>Staff papers and meeting summaries<\/li>\n<li>Publication of recordings and key points<\/li>\n<\/ul>\n<p><span class=\"TextRun SCXW32011082 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW32011082 BCX8\">Translated materials that supported each consultation and tailored outreach helped ensure strong representation from low- and middle-income countries in the first edition of INPAS.<\/span><\/span><span class=\"EOP SCXW32011082 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n\n                        <\/div>\n        \n        \n    <\/div>\n\n<\/section><section class=\"module module--text_media_block my-0 bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Communaut\u00e9\n    <\/h2>\n            \n            <p>Through stakeholder engagement activities, the IFR4NPO project created a community of over 15,000 people from nearly 170 countries who subscribed to the newsletter or social media platforms<\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813.png\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"264\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-550x264.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-300x144.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-1024x491.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-768x368.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-250x120.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813.png 1149w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Screenshot-2025-09-26-010813-550x264.png\" \n                            title=\"Screenshot 2025-09-26 010813\" \n                            alt=\"Screenshot 2025-09-26 010813\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block my-0 bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Engagement des donateurs\n    <\/h2>\n            \n            <ul>\n<li>The Donor Reference Group (DRG) provided input on how financial reporting standards affect funding relationships.<\/li>\n<li>This helped align INPAS with donor expectations and priorities.<\/li>\n<\/ul>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled.jpg\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"312\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-550x312.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-300x170.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-1024x581.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-768x436.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-1536x872.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-2048x1162.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-250x142.jpg 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-836x472.jpg 836w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donor-responses-to-ED3-scaled-550x312.jpg\" \n                            title=\"Donor responses to ED3\" \n                            alt=\"Donor responses to ED3\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--boxed-paragraphs mb-0 bg-turquoise module-background-spacing\">\n\n    <div class=\"container\">\n\n                <div class=\"content\">\n\n            <h2 class=\"module-title title--default\">\n        Surveillance et approbation  \n    <\/h2>\n\n                                <p><span class=\"TextRun SCXW20033385 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW20033385 BCX8\">The IFR4NPO Governance Group provided ongoing oversight of the due process, ensuring steps were followed and feedback addressed.<\/span><\/span><span class=\"EOP SCXW20033385 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span class=\"TextRun SCXW206807461 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206807461 BCX8\">In approving the the first edition of INPAS in 2025, the Governance Group w<\/span><span class=\"NormalTextRun SCXW206807461 BCX8\">ere able to rely on layered governance that provided rigour and integrity.<\/span><\/span><span class=\"EOP SCXW206807461 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n\n                        <\/div>\n        \n                    <div class=\"floating-boxes\">\n                                    <div class=\"floating-box\">\n                        <h6><span class=\"TextRun SCXW203081394 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW203081394 BCX8\">Approval by the<\/span><span class=\"NormalTextRun SCXW203081394 BCX8\"> Technical Advisory Group (TAG)<\/span><\/span><\/h6>\n<p>IFR4NPO TAG members voted overwhelmingly to approve the publication of INPAS.<\/p>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h6><span class=\"NormalTextRun SCXW192930524 BCX8\">An attestation<\/span><span class=\"NormalTextRun SCXW192930524 BCX8\">\u00a0by the Technical Director<\/span><\/h6>\n<p>The detailed attestation described the steps to draft and scrutinise INPAS during development of the first edition.<\/p>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h6><span class=\"NormalTextRun SCXW268246444 BCX8\">Approval of the due process by <\/span><span class=\"NormalTextRun SCXW268246444 BCX8\">CIPFA\u2019s professional standards board<\/span><\/h6>\n<p>The professional standards board of the Chartered Institute of Public Finance and Accountancy reviewed and confirmed that due process had been followed.<\/p>\n\n                    <\/div>\n                            <\/div>\n        \n    <\/div>\n\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3936","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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