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Position Statements Review Process

Position Statements Review Timeline

FAQ: IASB’s Position Statement Review Process 

According to the IASB Constitution, the Resolutions Committee shall annually review, in accordance with the rules established by the Resolutions Committee, current Position Statements to determine whether they shall remain Position Statements, be amended, or be rescinded. These changes are subject to approval by the Board of Directors.

January

The Governmental Relations Team reviews all Position Statements to identify any that may need to be rescinded or amended.  

February

Those suggestions, along with any additional context, are shared with the Resolutions Committee. The Resolutions Committee discusses the staff suggestions and determines whether to propose other changes. The Committee then votes on any recommendations to amend or rescind Position Statements.

June

Following the vote, the recommendations are shared with the IASB Board of Directors for approval. The IASB Board of Directors typically makes all approved changes effective on the date that new resolutions and amendments to Position Statements are passed at Delegate Assembly.

September

All amendments and rescissions to Position Statements are distributed to members. To ensure transparency, the IASB Constitution requires that the approved changes be shared with members not less than 45 days prior to the Annual Meeting of the Delegate Assembly.

November

Amended Position Statements are effective following the Annual Meeting of the Delegate Assembly.

The current Resolutions Committee rules state:

“To facilitate the Resolution Committee’s annual review of the Position Statements, as required by the IASB Constitution, the IASB staff shall make recommendations to the Resolutions Committee as to whether Position Statements should remain as Position Statements, be amended, or be rescinded. The Resolutions Committee shall evaluate, discuss, and vote on the IASB staff’s recommendations and any other recommendations made by Resolutions Committee members.”  

The Resolutions Committee shall use the following guidelines to make its determination related to deleting and amending Position Statements:  

  • For all Position Statements, the Resolutions Committee shall recommend rescission or an amendment if the Position Statement: 1) has been addressed legislatively; 2) is impacted by recent legislation that requires updated language; or 3) would be more effective if combined with another Position Statement.  
  • For those Position Statements adopted, amended, or reaffirmed more than 10 years ago, the Resolutions Committee shall also recommend a rescission or amendment if the Position Statement is deemed no longer relevant or does not align with the Association’s Core Advocacy Values, Mission Statement, or legislative priorities.

No. According to the IASB Constitution, the Resolutions Committee's review and recommendations are subject to approval by the Board of Directors. Before Constitutional Amendments approved in 2025, the IASB Constitution granted the Resolutions Committee the authority to rescind or amend Position Statements. The 2025 Constitutional Amendments added the additional layer that the Resolutions Committee’s recommendations be approved by the IASB Board of Directors. Importantly, while the Delegate Assembly does not need to vote on the amendments and deletions of Position Statements made pursuant to the Annual Review process, there are now two levels of approval required by elected IASB members (the Resolutions Committee and the Board of Directors) throughout this process.

All current Position Statements will be published and distributed to Active Members within 120 days following the Annual Meeting of the Delegate Assembly. At the beginning of each calendar year, IASB emails and sends a physical copy of the current version of the Constitution and Position Statements to all members.

Yes. Members are always encouraged to submit a new resolution or amendment to an existing Position Statement that they believe is relevant. The call for resolutions begins in April each year.

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