Public consultations

Role of public consultation

INPAS is built on transparency and inclusivity, with public consultation central to its development. This ensures the perspectives of users and those affected are considered, strengthening both credibility and practicality. We will share new proposals on our website and invite worldwide participation, with feedback directly shaping future standards.

Open Consultations

We are consulting on our draft Due Process – open until 20 November 2026.

Due process consultation

Closed consultations

There were four public consultations during the development of the first edition of INPAS:

a Consultation Paper, and
three Exposure Drafts

Across the consultation process, 704 responses were received, comprising 230 written submissions and 474 survey responses, with participation spanning 93 countries.

Consultation Paper (2021)

This Consultation Paper issued in January 2021 set out key questions and proposals for developing NPO-specific financial reporting guidance.

Learn more about the consultation paper

Exposure Drafts

Exposure Drafts are drafts of the proposed text, published to gather public feedback before the standards are issued. This consultation process ensures the drafts are refined based on input received, forming a vital part of the INPAS due process. This enhances the credibility, acceptance, and practicality of INPAS for all stakeholders.

The first edition of INPAS was set out in three Exposure Drafts.
While the INPAS (Standard) was under development is was referred to as INPAG (Guidance).