Assembly is the policy making body of ECOSAI, comprises the heads of Supreme Audit institutions of member countries of ECO or their duly authorized representative. The Assembly holds its ordinary meetings triennially. It also holds extra ordinary sessions at the initiative of the governing Board or at the request of half of the member institutions. The meetings are chaired by the President of the Governing Board. Each member institution has the right to one vote regardless of the number of the representatives.

Following are the powers and responsibilities of the Assembly

	take decisions regarding issues and proposals submitted for discussion for implementing the objectives of ECOSAI;
	constitute special committees for study of matters of Professional and technical interest;
	modify the Charter, on the proposals submitted by the Governing Board or one-third of the member institutions, by passing a resolution of the Assembly by a two-third majority of those present;
	approve ECOSAI budget and accounts;
	elect two member countries as Audit Committee of ECOSAI and to approve the audit report;
	elect three members of Governing Board;
	decide the venue and date for the next meeting;
	discuss and decide on any other matter of common interest.

Five assemblies of ECOSAI have been held since 1997

	Meetings	Venue	Date
	I    Assembly	Lahore,   Pakistan	1997
	II   Assembly	Tehran,   Iran	2000
	III  Assembly	Tehran,   Iran	2003
	IV  Assembly	Antalya, Turkey	2007
	V  Assembly	Astana, Kazakhstan	2010