The Board consist of :

(a) Institute of Chartered Accountants of Nigeria ;

(b) Association of National Accountants of Nigeria ;

(c) Office of the Accountant General of the Federation ;

(d) Office of the Auditor General for the Federation ;

(e) Central Bank of Nigeria ;

(f) Chartered Institute of Stockbrokers ;

(g) Chartered Institute of Taxation of Nigeria ;

(h) Corporate Affairs Commission ;

(i) Federal Inland Revenue Service ;

(j) Federal Ministry of Trades and Investment ;

(k) Federal Ministry of Finance ;

(l) Nigerian Accounting Association ;

(m) Nigerian Association of Chambers of Commerce, Industries, Mines and Agriculture ;

(n) Nigerian Deposit Insurance Corporation ;

(o) Nigerian Institute of Estate Surveyors and Valuers ;

(p) Securities and Exchange Commission ;

(q) National Insurance Commission ;

(r) Nigerian Stock Exchange ; and

(s) National Pension Commission.