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The due process of the Governmental Accounting Standards Board (GASB) is designed to ensure that accounting standards are developed in a transparent and inclusive manner. This process actively involves the public and stakeholders, making option A the most accurate aspect to include.

Public meetings that are open to constituents allow for a broad range of perspectives and input from those who will be affected by new accounting standards. This open forum helps to foster trust and facilitates a thorough consideration of the views and concerns of various stakeholders, including governmental entities, auditors, and the public itself. Such inclusion is critical to the legitimacy and acceptance of the standards that GASB issues.

In contrast, private discussions to reach consensus may lack transparency and could exclude significant stakeholder input, which is contrary to the principles of due process. Randomly assigning documents for public comment does not align with a structured approach to gathering feedback, as it overlooks the need for targeted outreach and engagement with relevant stakeholders. Lastly, issuing requirements without public input fundamentally undermines the purpose of due process, as it disregards the essential feedback mechanism that helps to refine standards based on practical concerns and legislative needs. Thus, the correct answer emphasizes the importance of openness and accessibility in the standard-setting process.