I dug up my SAE handbooks, 1982 edition. The standard is SAE J1194 - Roll-over protective structures (ROPS) for wheeled agricultural tractors . There are seperate standards for industrial, construction and mining equipment. It is quite likely that changes to the standard have been implemented since my book was published.
I cannot scan and post the standard due to copyright laws. It is seven pages and covers static loading, crush, impact and field upset. All of the requirements are calculated based on tractor mass making it difficult to provide any easy answers here. I'll quote the first paragraph in the static test procedure to give you an idea.
"Apply the rear load per Fig. 4 or 5 and record F and D simultaneously. Rear load application shall be uniformly distributed along a projected dimension no greater than 686 mm (27 in) and an area no greater than 0.1032 m^2 (160 in^2) normal to the direction of load application. The load shall be applied to the upper extremity of the ROPS at the point which is midway between the center of the ROPS and the inside of the ROPS upright. If no structural cross member exists at the rear of the ROPS, a substitute test beam which does not add strength to the ROPS may be utilized to complete this test procedure. (see paragraph 6.4.1.1) if field upset is to be omitted. Stop this test when: (a) The strain energy absorbed by the structure is equal to or greater than the required input energy Eir (paragraph 6.1.2) or (b) deflection of the structure exceeds the allowable deflection (paragraph 7.1.1). "
Clear as mud now, right???
Practically speaking, there are probably a lot of modifications you could do to your ROPS that would not affect it's performance. From a liability and certification perspective though, you would have to rerun the entire test sequence on your proposed modification and demonstrate that it meets the requirements. Many of the tests are destructive tests so you would have to make several sets of your proposed hardware to get through the standard. Once you did all that, document it all in an engineering report and archive all documentation and test hardware for future reference.
This is a very abbreviated explaination of why cars, trucks and tractors cost as much as they do /forums/images/graemlins/smile.gif