The Consultative Advisory Group (CAG) is an integral and important part of the IESBA's formal process of consultation. As of March 2010, the following organizations comprise the membership of the CAG.

Member Organizations

• Asian Financial Executives Institutes
• Auditing Practices Board (United Kingdom)
• Basel Committee on Banking Supervision
• BUSINESSEUROPE
• CFA Institute
• European Commission
• European Federation of Accountants and Auditors for SMEs
• European Financial Executives Institutes
• Fédération des Experts Comptables Européens
• Gulf States Regulatory Authorities
• Institute of Internal Auditors
• International Association of Insurance Supervisors
• International Corporate Governance Network
• International Organization of Securities Commissions
• International Organization of Supreme Audit Institutions
• National Association of State Boards of Accountancy
• North American Financial Executives Institutes
• Organisation for Economic Cooperation and Development
• Sri Lanka Accounting and Auditing Standards Monitoring Board
• World Bank
• World Federation of Exchanges

Observers

• IFAC Small and Medium Practices Committee
• U.S. Public Company Accounting Oversight Board