ECOSOC established ISAR in 1982 as a body that allows for up to 34 formal ISAR members to serve three-year terms. These 34 members include nine African, seven Asian, six Latin American, three Eastern European, and nine Western European and other States. Member States may appoint any expert from their country as their nominated representative in ISAR. Representatives typically come from the Ministry responsible for accounting and reporting issues, from securities and financial regulatory agencies, or from national accounting associations. ISAR’s current members are Belarus, Benin, Brazil, Cameroon, China, Germany, Kazakhstan, Kenya, Kyrgyzstan, Malawi, Philippines, Russian Federation, Uganda and Ukraine.
The ISAR secretariat welcomes applications for membership from countries interested in contributing to the global conversation on corporate governance and reporting. Note that all member countries of the United Nations are able to send representatives to ISAR sessions, and that ISAR membership carries no financial obligations.