Also called institutional authorization agreement: A contract that allows one IRB office to rely on another IRB office for protocol review and oversight. The IRB that reviews and approves the research is called the “IRB of Record.” The IRB that does not review the research and relies on another IRB for review and approval of the project is called the “Relying IRB.” Reliance agreements are typically implemented for research with human subjects that is reviewed at the expedited or Full Board level. In rare cases, these may be completed for exemptions.