| CL3 | Roland Verhille | |
| CL1 | Dennis R Beresford | |
| CL17 | Don Bjerke | |
| CL25 | Eugene H. Flegm, CPA, CFE | |
| CL26 | Michael E Bradbury PhD, FCA, CMA | |
| CL23 | George J. Staubus | |
| CL27 | Professor Martin Walker | |
| CL51 | David Damant | |
| CL39 | Mr I.Anthony Ryan | |
| CL35 | Dr. R. A. Rayman | |
| CL102 | David Heald | |
| CL95 | Paul W. Polinski, Ph.D. CPA | |
| CL101 | Mailis Klaus | |
| CL165 | Richard Macve | |
| CL104 | Altaf Noor Ali | |
| CL130 | Petri Vehmanen | |
| CL143 | Alex Milburn | |
| CL132 | Mary Ellen Oliverio, CPA, Ph.D. | |
| CL153 | Robin MacCormick | |
| CL6 | Rick Gore, Ph.D. | |
| CL13 | Paul Conder | |
| CL9 | Humphrey Nash | |
| CL10 | Max Eibensteiner | |
| CL4 | Norman B Macintosh | |
| CL8 | Henry T. Chamberlain, S.J. | |
| CL16 | Neil Chisman | |
| CL5 | Rosanna O'Guynn | |
| CL11 | Chauncey M. DePree, Jr., D.B.A. | |
| CL2 | Marsha Wallace | |
| CL7 | Paul Rosenfield | |
| CL93 | | [Joint Response] American Council of Life Insurers, American Insurance Association, America’s Health Insurance Plans, Blue Cross Blue Shield Association, National Association of Mutual Insurance Companies, Property Casualty Insurers Association of America |
| CL58 | | Accounting and Auditing standards Committee |
| CL112 | | Accounting Principles Committee of the Illinois CPA Society |
| CL172 | | Accounting Standards Board of Japan (ASBJ) |
| CL114 | | Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AICPA) |
| CL157 | | Allianz SE |
| CL176 | | American Accounting Association |
| CL88 | | Anglo American Plc |
| CL105 | | Anglo Platinum Limited |
| CL90 | | Association of British Insurers (ABI) |
| CL168 | | Association of Chartered Certified Accountants (ACCA) |
| CL99 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) and Association Française des Entreprises Privées (AFEP) |
| CL152 | | AstraZeneca PLC |
| CL34 | | Audit Commission |
| CL69 | | Audit Scotland |
| CL155 | | Auditor General for Wales |
| CL60 | | Australasian Council of Auditors-General |
| CL161 | | Australian Accounting Standards Board (AASB) |
| CL31 | | Australian Institute Of Company Directors |
| CL55 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
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