The Auditing Standards Board consists of 19 members and includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members. Up to twenty five percent of the ASB may be non-AICPA
Source: http://feedproxy.google.com/~r/AICPA_Standards/~3/4T2nFbpvtgU/ASBbiography.aspx
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