The Accounting Standard Setting Committee includes 9 members of professional and experienced individuals as following:

• 5 individuals of Senior Managers and members of the Board of Executive of the Audit Organization.
• 2 representative of IACPA, Iranian Association of Certificated Public Accountants.
• A representative of Security Exchange Agents Organization.
• A representative of industry.

At least, three members of the Technical Committee Should exist in the Standard Setting Committee.

At present, the Committee members are (alphabetically) as following:

1. Mr. Iraj Akbarieh
2. Mr. Kamran Bahreini
3. Dr. Mousa Bozorg Asl
4. Mr. Mehdi Shalile
5. Mr. Mojtaba Alimirzaei
6. Dr. Hossein Kasiri
7. Dr. Reza Nazari
8. Mr. Ebrahim Nemat Pajooh