As of the end of December 2022, the association has 291 active members (see chart), of whom approx. 40% have been members of the association for 10 years or more. The association's membership has grown by 30% in the period 2014-2022 (from 204 to 291 members). The corona pandemic caused a slight decrease in membership at the beginning of 2020, which can also be seen in the graph below. But at the end of 2021, the membership began to grow again, and the number of members returned to the pre-corona level of the end of 2019, which was then the highest figure ever. However, today's number of members of 291 is again a new all-time record.
More than 140 companies and organizations, including ministries, banks, insurance companies, auditing companies, state companies, are represented in the association through its members. More than 50% of ESAÜ members are from the private sector, and the rest are from the public and third sectors (including those who are not currently working).
The association has founding, executive, student, honorary and supporting members. Members must meet the requirements of The Institute of Internal Auditors (IIA):
- All members of the association must be members of the IIA;
- Holders of the Certified Internal Auditor (CIA) professional certificate automatically meet the association's membership requirements;
- A person's gender, religious affiliation, sexual orientation, race, nationality or any other circumstance that is not related to a person's competence or character may not prevent a person from becoming a member of the association, except for those circumstances established by Estonian legal acts.