Senators want to know if Treasury's consultation reached real consumers or stayed locked inside the standard accounting bubble.

Department of Treasury officials were unable to tell Senate estimates whether consumer groups were consulted as part of the development of a merged body that will set accounting, auditing and sustainability rules.

A consultation process on the establishment of External Reporting Australia ended last week -- a body that will merge three statutory boards dealing with technical rules -- and the Australian Greens wanted to know whether consumers or consumer organisations had a say.

Proposals that change the way accounting and auditing rules are set usually attract responses from a small, technocratic cohort, such as corporate pressure groups like the Group of 100, accounting bodies such as CPA Australia or professional accounting firms.