• Head of the SAI where the last regular Assembly was held (Chairman of ASOSAI)
• Head of the SAI where the next regular Assembly will be held
• Secretary General of ASOSAI
• Head of the SAI appointed by the Governing Board as the Capacity Development Administrator of ASOSAI
• Head of the SAI appointed by the Governing Board as the Editor of Asian Journal of Government Audit
• The immediate past Chairman and the immediate past Secretary General
• Six other Heads of the SAI elected by the Assembly

At the 16th Assembly held in 2024, the Heads of the following SAIs were elected as Governing Board members for a three-year term: India (Chairman and Editor of Asian Journal of Government Audit), China (Secretary General), Japan (Capacity Development Administrator), Thailand (immediate past Chairman), Azerbaijan, Kazakhstan, Korea, Malaysia, Pakistan, Philippines, Saudi Arabia, UAE.

The Governing Board holds meetings at least once a year.

• Since the 15th Assembly:
  Thailand (Chairman), China (Secretary General), Japan (Capacity Development Administrator), India (Editor of Asian Journal of Government Audit), Vietnam, Korea, Malaysia, Pakistan, Philippines, Russia, Saudi Arabia, Türkiye.
• Since the 14th Assembly:
  Vietnam (Chairman), China (Secretary General), Japan (Capacity Development Administrator), India (Editor of Asian Journal of Government Audit), Bangladesh, Indonesia, Korea, Kuwait, Malaysia, Nepal, Russia, and Thailand.
• Since the 13th Assembly:
  Malaysia(Chairman), Korea(Secretary General), Japan(Capacity Development Administrator), India, Indonesia, Nepal, Pakistan, Saudi Arabia, Thailand, Türkiye and Vietnam.
• Since the 12th Assembly :
  India(Chairman), Korea(Secretary General), Japan, Bangladesh, China, Malaysia, Pakistan, Philippines, Russia, Saudi Arabia and Thailand.
• Since the 11th Assembly :
  Pakistan(Chairman), Korea(Secretary General), India, Japan, China, Kuwait, Indonesia, Bangladesh, Türkiye, Vietnam and Iraq
• Since the 10th Assembly :
  China(Chairman), India(Secretary General), Japan, Korea, Kuwait, Malaysia, Pakistan, Saudi Arabia, Türkiye
• Since the 9th Assembly :
  Philippines(Chairman), India(Secretary General), Bangladesh, Bhutan, China, Japan, Malaysia, Pakistan, Saudi Arabia
• Since the 8th Assembly :
  Thailand(Chairman), India(Secretary General), Bangladesh, China, Japan, Korea, Kuwait, Pakistan, Philippines
• Since the 7th Assembly :
  Indonesia(Chairman), Japan(Secretary General), China, India, Korea, Kuwait, Malaysia, Saudi Arabia, Thailand
• Since the 6th Assembly :
  India(Chairman), Japan(Secretary General), Australia, China, Indonesia, Korea, Saudi Arabia
• Since the 5th Assembly :
  China(Chairman), Japan(Secretary General), India, Indonesia, Korea, Saudi Arabia, Sri Lanka
• Since the 4th Assembly :
  Indonesia(Chairman), Malaysia(Secretary General), China, India, Japan, Korea, Saudi Arabia
• Since the 3rd Assembly :
  Japan(Chairman), Malaysia(Secretary General), India, Indonesia, Korea, Kuwait, Thailand
• Since the 2nd Assembly :
  Korea(Chairman), Malaysia(Secretary General), India, Indonesia, Japan
• Since the 1st Assembly :
  India(Chairman), Philippines(Secretary General), Indonesia, Korea, Malaysia