Does the IRB reviewing and approving the clinical study have to be at the same location as where the research is conducted?

The regulations permit review of research by IRBs at locations other than where the
research is being performed (e.g. independent or non-institutional IRB; use of a
cooperative IRB review process; see 21 CFR 56.114). Therefore an IRB may review
clinical studies that are not performed on-site as long as requirements in 21 CFR Parts 50
and 56 are met. For more information on cooperative research arrangements, see the
FDA Guidance for Industry-Using a Centralized IRB Review Process in Multicenter
Clinical Trials.