| CL8 | Alain Fontaine | |
| CL6 | Paul Conder | |
| CL86 | Danielle Farley BS and Ashley Burrowes PhD, FCA | |
| CL 11 | Altaf Noor Ali | |
| CL34 | | 100 Group |
| CL 17 | | A. Qasem & Co – An Associate firm of PWC |
| CL82 | | Accounting Standards Board (ASB) |
| CL 25 | | Anglo Platinum Limited |
| CL37 | | Asian Public Real Estate Association (APREA), British Property Federation (BPF), European Public Real Estate Association (EPRA), National Associations of Real Estate Investment Trusts (NAREIT), Property Council of Australia (PCA) and Real Property Associa |
| CL33 | | Association of Chartered Certified Accountants (ACCA) |
| CL76 | | Association of Corporate Treasurers |
| CL67 | | Association pour la Participation des Entreprises Francaises a l' harmonisation Comptable Internationale (ACTEO) and Mouvement des Enterprises de France (MEDEF) - Association Francaise des Entreprises Privees (AFEP) |
| CL75 | | Australian Accounting Standards Board |
| CL5 | | Bank of Russia |
| CL74 | | BDO Global Coordination BV |
| CL62 | | Belgian Accounting Standards Board |
| CL81 | | British Bankers Association |
| CL88 | | BT Group |
| CL 21 | | Bundesverband der Deutschen Industrie e.V. |
| CL 14 | | Canadian Accounting Standards Board |
| CL3 | | CFA Insitute |
| Cl 31 | | Confederation of Swedish Enterprise (Svenskt Naringsliv) |
| CL38 | | Conseil National de la Comptabilite (CNC) |
| CL78 | | Consiglio Nazionale dei Dottori Commercialisti and Consiglio Nazionale dei Ragionieri |
| CL 22 | | Constantine Varvakis |
| CL 23 | | Council on Corporate Disclosure and Governance (CCDG) |
| CL10 | | CPA Australia |
| CL83 | | Daimler Chrysler AG |
| CL63 | | Deloitte Touche Tohmatsu |
| CL9 | | Deutsche Telekom AG |
| CL84 | | Diageo |
| CL 45 | | Dutch Accounting Standards Board (DASB) |
| CL80 | | Enrigue Fowler Newton |
| CL39 | | Ernst & Young (International) |
| CL89 | | European Financial Reporting Advisory Group (EFRAG) |
| CL 30 | | F Hoffmann La Roche |
| CL77 | | Federation des Experts Comptables Europeens |
| CL90 | | Federation of Accounting Professions under the Royal Patronage of his Majesty the King |
| CL44 | Jed Wrigley | Fidelity Investment Management Ltd |
| CL 19 | | Financial Executives International (FEI) |
| CL 24 | | Financial Reporting Standards Board (FRSB) |
| CL 43 | | Fitch Ratings |
| CL 27 | | Florida Institute of CPAs USA |
| CL71 | | Foreningen af Statsautoriserede Revisorer (FSR) |
| CL52 | | Foreningen Auktoriserade Revisorer (FAR) |
| CL36 | | Germany Accounting Standards Committee (DRSC) |
| CL 13 | | Grant Thornton International |
| CL4 | | Group of 100 |
| CL 18 | | Hammerson |
| CL61 | | Holcim Group Support |
|