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Why should an IRB be approved before a sub is established? If info is being reviewed in the IRB why is the sub held?

Approved held info IRB reviewed sub
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Why should an IRB be approved before a sub is established? If info is being reviewed in the IRB why is the sub held?

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Subcontract negotiations are not held up pending IRB approval. In fact, both processes can proceed simultaneously. However, since no funds may be expended until IRB approval has been obtained, account set-up will be held until full approval is in place.

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