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Intellectual Property
One of INPRF’s main purposes is to support the international adoption of INPAS. Maintaining the reputation of INPAS depends on protecting the intellectual property of INPRF and of the organisations that have contributed to its development.
- This protection is essential to encouraging the global use and recognition of INPAS.
- INPRF has the right to allow the use of INPAS so that it can be reproduced or translated.
- It also has the rights to allow jurisdictions to build from or refer to INPAS for the development of local standards.
Licensing
INPAS can be used free of charge for non-commercial purposes, such as preparing NPO general purpose financial reports. Any other use, including integration into products and services, requires a licence from INPRF. INPAS and some of our other materials require licenses because:
- they are based on materials that themselves have license conditions that INPRF is required to comply with.
- licensing helps ensure consistency and credibility of services developed to support INPAS adoption and implementation.
National bodies with the authority to prescribe financial reporting requirements for their NPOs (such as standard setters) will require a licence if they intend to adopt INPAS for NPOs within their jurisdictions.
If you think you might need a licence, please contact us for more information.
Submit a licensing enquiry
Why get a licence?
It is normal practice for international accounting standards to be subject to licensing requirements. Anyone can download INPAS, the Implementation Guidance, and Practice Guide 1: Harmonised Grant Reporting, which are freely available, to support wide engagement and adoption.
For INPAS, obtaining a licence means that jurisdictions can:
Access the Basis for Conclusions, which explains the decisions made about the accounting treatments in INPAS.
Receive support from INPRF and share experiences with those jurisdictions that are adopting or implementing INPAS.
Receive automatic updates about future developments of INPAS and the Practice Guides.
Comply with the Terms of Use
Products that support INPAS adoption
In some cases, using INPAS to develop training courses, consultancy services or software for commercial use may require a licence.
- Please contact us if you intend to carry out such activities.
Countries that have licences
At 1 October 2025, the following countries have obtained licences:
- Australia (The Australian Accounting Standards Board)
Translation
INPAS has been developed in English, but we are committed to making it widely accessible. To support this, we have published INPAS in Spanish, we have plans to provide an official translation in French, and we will also enable high-quality translations into other languages.
- Anyone wishing to translate INPAS into another language must first seek permission.
- All translations must follow INPRF’s centrally coordinated process to ensure that official national versions accurately reflect the original English meaning.
- If you would like to create an official translation of INPAS, or any part of it, please contact us for more information.
Why official translations?
Official translations take more time and money, but they have important benefits.
- Ensuring terms are used consistently within and across documents.
- Confirming the intended meaning of words in English is retained.
- Enabling you to support implementation in your jurisdiction.
- Maintaining the reputation and credibility of INPAS.
- Complying with the Terms of Use.
Which official translations exist?
As at 1 October 2025, the following official translations are planned:
- Spanish
- French
Unofficial translations
You must ensure that you are not contravening the Terms of Use.
If you translate copyright materials consistent with the Terms of Use:
- You must state on the translation that is is not an official translation and is not approved by INPRF
- You may not publish it on a website or as a printed book
- You may not share or distribute it
- It cannot be used for any commercial purpose
Contact us if you wish to translate copyright materials.