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The purpose of this paper is to characterize the participants involved in the setting of international accounting standards since 2001. The reference to studies on the role of the expert in standard-setting on the one hand, and in the field of transnational governance on the other hand suggests that the concept of epistemic community may be used to refer to the international standard-setters community. The relevance of this concept is discussed after a historical description of the international accounting standard-setting institutions and an analysis of their respective constitutions in terms of the required profiles. An analysis of the membership of some of the bodies of the international institution highlights the nature of the expertise, the existence of shared values, and the adhesion to a one-best-way of making standards.