Council , the governing body of ICPAU, consists of 11 members categorised as follows:
· Eight elected members, five of whom must be in public practice.
· Three ex-officio members comprising of Auditor General, Accountant General and Commissioner for Higher Education.
The eight elected members are elected by members of the Institute at an Annual General Meeting and serve for a period of three years. They are eligible for re-election. The Council in turn, elects a president and vice president from among the elected members at its first meeting.
The Secretary of the Institute is the Secretary of Council.