Rules of Procedure
Page Last Updated: August 28, 2020
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.
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.
The Rules of Procedure document’s 90-day public comment period is in progress and is expected to end on November 30, 2020.
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.
Register for the webinar “Conceptual Framework & Rules of Procedure Public Comment Period Launch,” September 10, 2020, 7am-8am PST
Board Meeting Outcomes
- The board discussed a new project on SASB’s Rules of Procedure.
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.