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</div> </div> </section> <nav class="entry-breadcrumbs" role="navigation"> <div class="grid"> <div class="row"> <div class="twelve column"> <h1 class="screen-reader-text"> Website Breadcrumbs </h1> <div itemscope itemtype="http://data-vocabulary.org/Breadcrumb" class="breadcrumb"> <a href="https://fasab.gov/" rel="home" itemprop="url"> <span itemprop="title"> Home </span> </a> </div> <div itemscope itemtype="http://data-vocabulary.org/Breadcrumb" class="breadcrumb"> <a href="https://fasab.gov/about-fasab/" itemprop="url"> <span itemprop="title"> About FASAB </span> </a> </div> <div itemscope itemtype="http://data-vocabulary.org/Breadcrumb" class="breadcrumb"> <span itemprop="title"> Due Process </span> </div> </div> </div> </div> </nav> <div id="content" class="site-content"> <div class="grid"> <div class="row"> <div class="eight column content-area"> <div id="primary"> <main id="main" class="site-main" role="main"> <article id="post-134" class="post-134 page type-page status-publish hentry tag-about-fasab tag-documents-for-comment"> <div class="entry-content"><h1>Due Process</h1> <p>FASAB is subject to the Federal Advisory Committee Act and therefore follows <a href="/wp-content/uploads/2011/03/OUR_RULES_OF_PROCEDURE_03_2011.pdf">Rules of Procedure</a> (pdf) that meet or exceed the requirements of the Act.</p> <p>FASAB takes the following steps in considering accounting standards:</p> <ol> <li>Identification of accounting issues and agenda decisions</li> <li>Preliminary deliberations</li> <li>Preparation of initial documents (discussion memorandums and/or issue papers)</li> <li>Release of documents for comment (e.g., exposure drafts) to the public, public hearings when necessary, and consideration of comments</li> <li>Further deliberations and consideration of comments</li> <li>Approval by at least a two-thirds majority affirmative vote</li> <li>Submission of proposed Statement to the Principals for 90-day review (45 days for Interpretations)</li> <li>Publication 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