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The purpose of this paper is to consider a tetranormalization application into the accounting standards convergence process of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in light of recent convergence issues. Rather than continue to debate whose antecedent rules or principles have more merit, we suggest how to move to anteriority-events (occurring before coordinated action can occur). Our contributions are twofold. First, we demonstrate the need for intervention within the ‘anteriority of intelligent action’ (defined as Being and knowing combined) to bring about convergent-interactions. Second, we propose a tetranormalization intervention that integrates respective constituencies into the convergence process congruent with a representational model.