Rules of Procedure

This project is open for public comment until November 30, 2020.
Visit the Published Documents section of this page to view the Rules of Procedure exposure draft. When you’re ready to submit a comment, please complete this form.

Page Last Updated: August 28, 2020


Project Overview

Project Objective
The Rules of Procedure document ensures the clarity, robustness, and integrity of SASB’s operations and processes. The Rules of Procedure project will ensure that the operations and Standard-setting/revising processes detailed in the document reflect SASB’s procedures today.

Project Background

SASB’s Rules of Procedure document was published in February of 2017 and does not reflect SASB’s updated mission statement, nor does it reflect SASB’s sole focus on a project-based approach.

Project Status

Current Status

The Rules of Procedure document’s 90-day public comment period is in progress and is expected to end on November 30, 2020.

Next Steps

SASB’s Standards Board will consider all public comments submitted and conduct deliberations based on the comments received. At that time, the Standards Board may pursue further revisions of the Rules of Procedure or may approve the exposure draft as is. Upon the approval of the Rules of Procedure by the Standards Board, the approved version will supersede the 2017 version of the Rules of Procedure.

Contact Information

Shivani Kuckreja
Associate Analyst, SASB
shivani.kuckreja@sasb.org

Board Materials & Decisions

Board Meeting Outcomes

September 2019

  • The board discussed a new project on SASB’s Rules of Procedure.

Board Materials

June 2020

December 2019

September 2019

For a full list of past and upcoming Standards Board meetings, as well as associated materials, please visit our Board Meetings Calendar & Archive.


The staff has prepared this summary for informational purposes only. Any Standards Board decisions are tentative and do not change current accounting. Official positions of SASB are determined only after extensive due process and deliberations.