For pure rolling, rotational variation of Newton's second law is valid about IAOR:
With respect to an inertial (laboratory) frame, the instantaneous axis of rotation (IAOR) has only a centripetal acceleration ($\omega^2R$); tangential components of acceleration get cancelled out since it's pure rolling ($R\alpha=a_{com}$). Centrifugal force acts as a pseudo-force in the body when observed from the IAOR frame. However, torque about IAOR, due to centrifugal force will be zero since, $\vec{R}\parallel\vec{F}_{centrifugal}$. Hence, the rotational variation of Newton's second law is valid when taken about IAOR.
$$\Sigma\tau_{iaor}=I_{iaor}\alpha$$
For pure rolling, angular velocity about CoM is the same as that about IAOR:
Consider a general point P on a purely rolling body defined by $\vec{r}$ with respect to CoM. In the laboratory frame, this point will experience velocities as depicted in the figure below.
Velocity of point P in laboratory frame;
$$\vec{v}_{p}=\vec{\omega}_{com}\times\vec{r}+\vec{v}_{com}
=\vec{\omega}_{com}\times(\vec{r}-\vec{R})
$$
Velocity of IAOR with respect to the laboratory is zero:
$\vec{v}_{iaor}=0$
Velocity of P in IAOR frame:
$\vec{v}_{p,iaor}=\vec{v}_p-\vec{v}_{iaor}$
$$\vec{v}_{p,iaor}=\vec{\omega}_{com}\times(\vec{r}-\vec{R})$$
With respect to IAOR, the body is in pure rotation with an angular velocity $\vec{\omega}_{iaor}$. Hence,
$$\vec{v}_{p,iaor}=\vec{\omega}_{iaor}\times(\vec{r}-\vec{R})$$
From the above two equations,
$$\vec{\omega}_{iaor}=\vec{\omega}_{com}=\vec{\omega}$$
For pure rolling, angular acceleration about CoM is the same as that about IAOR:
Consider a general point P on a purely rolling body defined by $\vec{r}$ with respect to CoM. In the laboratory frame, this point will experience accelerations as depicted in the figure below. (Position vectors $\vec{r}$ and $\vec{R}$ are the same as in last figure)
Acceleration of point P in laboratory frame;
$$\vec{a}_p=\vec{\alpha}_{com}\times\vec{r}+\vec{a}_{com}+\vec{\omega}\times(\vec{\omega}\times\vec{r})
=\vec{\alpha}_{com}\times(\vec{r}-\vec{R})+\vec{\omega}\times(\vec{\omega}\times\vec{r})$$
Acceleration of IAOR with respect to the laboratory is only centripetal:
$\vec{a}_{iaor}=\vec{\omega}\times(\vec{\omega}\times\vec{R})$
Acceleration of point P in IAOR frame:
$\vec{a}_{p,iaor}=\vec{a}_p-\vec{a}_{iaor}$
$$\vec{a}_{p,iaor}=\vec{\alpha}_{com}\times(\vec{r}-\vec{R})+\vec{\omega}\times(\vec{\omega}\times(\vec{r}-\vec{R}))$$
With respect to IAOR, the body is in pure rotation with an angular acceleration $\vec{\alpha}_{iaor}$. Hence,
$$\vec{a}_{p,iaor}=\vec{\alpha}_{iaor}\times(\vec{r}-\vec{R})+\vec{\omega}\times(\vec{\omega}\times(\vec{r}-\vec{R}))$$
From the above two equations,
$$\vec{\alpha}_{iaor}=\vec{\alpha}_{com}=\vec{\alpha}$$