Rules of Procedure

Page Last Updated: March 4, 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

Document revision process (prior to public comment period)

Next Steps

Public comment period expected to begin within the next few months

Contact Information

Shivani Kuckreja
Associate Analyst, SASB

Published Documents & Supplemental Materials

Published Documents

There are no public documents or drafts at this time.

Supplemental Materials

There are no supplemental materials at this time.

Board Materials & Decisions

Board Meeting Outcomes

September 2019

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

Board Materials

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.