This is the usual interpretation. But, thanks to google, I found that JW's believe
......
I looked up "24 elders" and the only word for word verbatim combination of "24" and "elders" shows up in Revelation.
1 Chronicles 27:1-15 though, speaks of "chief fathers and captains and officers who serve the king" ruled in "courses" (like the priests' service in the temple) through the year of 24 thousand to a course. Each course was a month long.
So translate this into the language in Revelation. At the point the "lamb that was slain" appears in heaven to open the scrolls, the 24 seats are filled by the elders. The "1000 year reign of the lamb" begins with the resurrection. And so thus the 24 elders who are ruling with the Lamb for that "course" take their seats.
Compare this to we (the saints) "live and reign with Christ 1000 years".
Besides these though; there are some interesting other "24" references.
The curtains in the tabernacle / temple was 20 cubits long and 4 cubits wide. (Exodus 26:2) The gate of the court is 20 cubits high with 4 pillars and 4 sockets. (Exodus 27:16)
Upon dedication 24 oxen bullocks were offered for the peace offering; (and 60 rams, goats and lambs) Numbers 7:88
24 thousand died in the plague. Numbers 25:9
A second giant that David slew (Goliath's brother) had 24 fingers and toes. 2 Samuel 21:19-21, 1 Chronicles 20:6
Baasha reigned over Israel 24 years; commencing in the 3rd year of Asa king of Judah. This was shortly after the dividing of the kingdom. They were both the 3rd king of the individual kingdoms. Asa was the first obedient king of Judah. Israel had no obedient to God kings following Solomon. All obedient kings ruled between 20 and 40 years. One reigned 42 years. (Uzziah)
Of the disobedient kings in Judah; Manasseh ruled 52 years. Everyone else was under 20. Of Israel only one other evil king also ruled 51 years (Jeroboam II - but he was a co-regent). Jehu was the next longest reigning wicked king in Israel at 28 years. Everyone else was under 20 there too. (Most reigning about 10 years.)
Saul, David and Solomon all reigned 40 years a piece.
So seems of an "interesting coincidence" that all "righteous rulers" "rule" 24 to 40 years whereas wicked rulers ruling over 24 years is an anomaly.
24 thousand returned to Israel ahead of everyone else to erect the temple. 6 thousand of those were officers and judges 1 Chronicles 23:4
On the 24th day of the month, upon returning from Babylon, Israel was assembled to hear the reading of the law. Nehemiah 9:1-3
And that is the last reference to the number 24.
So if we look at this for "general themes" 24 is the minimum years of rulership for the righteous. 24 is also a number of judgement. (24 finger and toe enemy, 24 thousand die in a plague) 24 is also a number of call to repentance. (24th day of the month is the reading of the law hence coming out of captivity)
So, 24 seems to be symbolic of redemption and the commencement of being a king reigning in the kingdom.
So based on all this; I'd conclude that the 24 elders are symbolic of all the saints that reign with Christ throughout the course of history. It's an "office" a believer "courses through" more than it's any individual person.