Yes, with two exceptions. The first is that the FDA requirements for IRBs under 21 CFR Part 56 are slightly different with respect to membership and function. To address this issue, as described in #12 above, FDA can provide a specific waiver from the Part 56 IRB requirements, allowing an IEC that complies with good clinical practice to substitute for the IRB.4
The second exception is that the requirements for informed consent under 21 CFR Part 50 for particular clinical trials (e.g., emergency research under 21 CFR 50.24, clinical investigations involving pediatric subjects under Subpart D) are more extensive with respect to IRB responsibilities. Because these types of trials are uncommon, our experience has not revealed that this has caused a conflict; but in the event of one, we would be willing to discuss a resolution with the sponsor on a case-by-case basis. If the investigator or sponsor believes that there are other conflicting requirements, the sponsor may request a waiver from FDA from the specific requirement under 21 CFR 312.10.