| CL2 | Mr Linus Low | |
| CL1 | Mr Chris Barnard | |
| CL29 | Bradley W Roy & Donald Clarke | |
| CL3 | | Accounting Standards Board |
| CL36 | | Australian Accounting Standards Board |
| CL12 | Mr Andrew Buchanan | BDO |
| CL28 | Ms Rebecca Villmann | Canadian Accounting Standards Board |
| CL23 | Ms Naina Ralhan | Canadian Bankers Association |
| CL19 | Mr Mark Kenny | Chartered Accountants Ireland |
| CL6 | Mr Risto Pussim | Citigroup Inc. |
| CL30 | | Comite De Pronunciamentos Contabeis (CPC) |
| CL9 | Ms Lisa Deane | CPA Ireland |
| CL16 | Ms Allison Bunton | Credit Suisse |
| CL11 | Mr Tomas Borovsky | Deloitte Touche Tohmatsu Limited |
| CL20 | Lisel Knorr | DRSC e.V.(German Accounting Standards Board) |
| CL5 | Cardi Van Capelle | Dutch Accounting Standards Board (DASB) |
| CL34 | Mario Abela | EFRAG |
| CL18 | Victoria O'Leary | Ernst & Young EYGS LLP |
| CL14 | Janet Temple | Far - The Institute for the Accountancy Profession |
| CL35 | | FEE |
| CL25 | Ms Maria Zadravac | FEI |
| CL24 | Ms Melissa Gibson | FEI Canada |
| CL10 | Mr Andrew Watchman | Grant Thornton International |
| CL13 | Annie Leung | Hong Kong Institute of Certified Public Accountants |
| CL27 | Mr jim Catty | IACVA |
| CL26 | Mr John Boulton | ICAEW |
| CL7 | Ms Janet Luallen | IOSCO SC 1 |
| CL38 | Han, Won-Hee | Korea Accounting Standards Board |
| CL32 | | KPMG |
| CL37 | Vikash Baingani | Larsen & Toubro Limited |
| CL17 | Ms Stephanie Lip | MASB |
| CL15 | Michel Barbet-Massin | Mazars, Paris la Defense |
| CL22 | Signe Haakanes | Norsk Regnskapsstiftelse (The Norwegian Accounting Standards Board), Oslo |
| CL31 | | Organismo Italiano di Constabilita - OIC |
| CL4 | Mr Alfredo Ramirez | PricewaterhouseCoopers |
| CL | Mrs Colleen Plunkett | Province of British Columbia |
| CL39 | | Province of British Columbia |
| CL8 | Ms Barbara Chua | Singapore Accounting Standards Council |
| CL21 | Sue Ludolph | The South African Institute of Chartered Accountan |
| CL33 | Mr Charles Mutale | Zambia Institute of Chartered Accountants (ZICA) |