EFRAG is an AISBL established in conformity with Belgian law. Its governance is dictated by both statutes and internal rules. Both documents are accessible via the links provided below.
The working relationship between the European Commission and EFRAG are set out in the Working Arrangements between the EC and EFRAG. The Working Arrangements signed on 2 June 2016 replaces the 2006 Working Arrangement. The 2016 Working Arrangements can be found here.