Yes, but with two exceptions:

• The FDA requirements involving Investigational Review Boards (IRBs) is rather different with respect to membership and function under 21 CFR 56. To address these differences, the FDA provides a waiver from IRB requirements of part 56 and allows for Independent Ethics Committee (IEC) that complies with good clinical practices (GCPs) to replace IRB.
• The informed consent requirements for special clinical trials (such as emergency research under 21 CFR 50.23, clinical investigations involving pediatric subjects under Subpart D) are more extensive in regards to IRB responsibilities. Since such trials are very uncommon and has not caused conflicts in the past, the FDA will discuss resolutions with the respected sponsors on case-by-case basis. If the investigator or sponsor sense conflicting requirements, the sponsor can request a waiver from the FDA from specific requirements under 21 CFR 312.10.

‍