| CL15 | | Accounting Standards Board |
| CL92 | | Action Energy Inc |
| CL12 | | Aduro Resources Ltd |
| CL64 | | Advantage Energy Income Fund |
| CL38 | | AltaGas Utilities Inc |
| CL83 | | American Gas Association |
| CL44 | | Anderson Energy Ltd. |
| CL68 | | Association of Certified Chartered Accountants |
| CL88 | | Association of International Accountants |
| CL87 | | AtaLink |
| CL86 | | ATCO Ltd. |
| CL10 | | Australian Accounting Standards Board |
| CL7 | | AvantGarde Energy Corp |
| CL81 | | BC Hydro |
| CL53 | | BC Transmission Corporation |
| CL69 | | BDO Global Coordination B.V. |
| CL11 | | BellAmont Exploration Ltd |
| CL79 | | Breaker Energy |
| CL36 | | Buffalo Resources Corp. |
| CL46 | | CAMPUT |
| CL52 | | Canadian Accounting Standards Board |
| CL49 | | Canadian Energy Pipeline Association, Canadian Gas Association, Canadian Electricity Association |
| CL41 | | Canadian Natural Resources Limited, Calgary |
| CL80 | | Canadian Oil Sands Limited |
| CL1 | | CAPP and SEPAC |
| CL66 | | CIPFA |
| CL20 | | Connacher Oil and Gas Limited |
| CL67 | | Credit Suisse |
| CL37 | | Crescent Point Energy |
| CL50 | | Crew Energy Inc. |
| CL42 | | Daylight Energy |
| CL59 | | Deloitte |
| CL14 | | Dutch Accounting Standards Board |
| CL8 | | Eagle Rock Exploration Ltd |
| CL71 | | Edison Electric Institute, Washington, DC |
| CL90 | | EFRAG |
| CL93 | | Emera Inc |
| CL77 | | Enbridge Inc. |
| CL70 | | EnCana Corporation |
| CL3 | | Enerplus |
| CL76 | | ENMAX Corporation |
| CL85 | | Ernst & Young |
| CL16 | | Fairmount Energy Inc. |
| CL9 | | FAR SRS |
| CL91 | | FEE |
| CL75 | | FEI Canada |
| CL4 | | Financial Reporting Standards Board of the NZICA |
| CL62 | | Fortis Inc. |
| CL43 | | Galleon Energy |
| CL47 | | Gaz Metro |
|