The Trustees’ responsibilities include, but are not limited to:
In exercising their governance responsibilities, the Trustees may reconsider or amend the Board's due process or recommend, for example, improvements to the Board's outreach activities. In addition, the constitution requires the Trustees to undertake a formal, public review of the structure of the IFRS Foundation, its governance arrangements and its effectiveness in fulfilling the organisation’s objectives every five years.
The Trustees are accountable to a Monitoring Board of public authorities. The Trustees' reports to the Monitoring Board are available on the Trustees' meeting pages.