The Auditing Standard Setting Committee includes 7 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

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

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

1. Mr. Abbas Arbab Soleimani
2. Dr. Mousa Bozorg Asl
3. Mr. Aliakbar Jaberi
4. Mr. Sirous Shams
5. Mr. Ali Sare Raz
6. Mr. Mojtaba Alimirzaei
7. Mr. Ali Nahid