Members of the Independent Audit Advisory Committee are appointed in their personal capacity on the basis of broad geographical representation, and are independent of the Governments that nominated them.

The first members of the IAAC were appointed by General Assembly decision 62/413 of 15 November 2007. Three members were elected to serve a three year term and two members were elected to serve a four year term, all beginning on 1 January 2008. The members whose terms of office were for three years ended on 31 December 2010. On 19 November 2010, based on recommendation of the Fifth Committee, the Assembly in its decision 65/410 appointed one member, and reappointed two others for a three year term beginning on 12 January 2011. Furthermore, the terms of office for the members appointed for four years ended 31 December 2011, and the General Assembly by decision 66/409, appointed one and reappointed another to a three year term starting 1 January 2012. Currently, three members were appointed to a three year term ending 2022 by General Assembly decision 74/527 and two members to a term ending 2023 by General Assembly decision 75/408.

Members of the United Nations Independent Audit Advisory Committee meeting with the Secretary-General in July 2019