All legal persons and all associations of persons that are subject to the statutory duty to prepare financial statements or that are involved in accounting and financial reporting may become a member of the Association. Because the membership structure is designed to represent the different interests of the parties involved in accounting and financial reporting in the general economic interest, each member is allocated to one of the following segments:

• publicly traded industrial companies and associations(Segment „A“);
• non-publicly traded industrial companies and associations (Segment „B“);
• banks and associations (Segment „C“);
• insurance undertakings and associations (Segment „D“);
• insurance undertakings and associations (Segment „E“).

Industrial companies in the sense referred to above include companies active in the retail and wholesale sectors, the provision of services etc.