The American College of Chest Physicians (ACCP) and the Guidelines Oversight (GOC) Committee strive to produce high-quality, unbiased evidence-based guidelines. As such, GOC policy requires full disclosure by all guideline authors, editors, and reviewers of all potential conflicts of interest (COI) related to ACCP activities, real or perceived, including those that are unrelated to the guideline topic. The Policy and Procedures (P&P) Subcommittee reviews the disclosures and either recommends approval, approval with management, or disapproval to the full GOC.