The PSC strives for a membership base which, as a whole, reflects the diverse nature of INTOSAI and its members. Currently there are 65 members.

The PSC Steering Committee members are:

Members: PSC Chair and Vice-Chair, CAS, FAAS, PAS and ICS Chairs, CBC Chair and Vice-Chair, KSC Chair and Vice-Chair, PFAC Chair and Vice-Chair. The SAIs hosting the FIPP Chair and Vice Chair. One representative from AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS and PASAI.

Observers: the INTOSAI Chair, the First Vice-Chair of INTOSAI, the INTOSAI Secretary-General, Chair and Vice-Chair of the FIPP, a representative of IDI, a representative of the INTOSAI Journal, and the PSC advisory partners (the International Federation of Accountants (IFAC), the Institute of Internal Auditors (IIA) and the World Bank).

Other observers: Other observers may be admitted to the PSC Steering Committee for defined periods. A reasoned request should be made to the PSC Chair, who will forward the application along with a recommendation to the PSC-SC for decision.”