| CL26 | Edward W. Trott | |
| CL33 | Ruslan Batdalov | |
| CL39 | Hannu Juhani | |
| CL116 | Pieterse van Wijck | |
| CL11 | | Accounting Research and Development Foundation |
| CL15 | | Accounting Standards Board |
| CL24 | | Accounting Standards Board of Japan |
| CL128 | | Accounting Standards Council of Singapore |
| CL123 | | ACTEO, AFEP, MEDEF |
| CL130 | | AFRAC |
| CL138 | | Allianz |
| CL49 | | Allied Irish Bank Plc |
| CL78 | | American Council of Life Insurers |
| CL72 | | Association of British Insurers |
| CL107 | | Association of Certified Chartered Accountants |
| CL62 | | Association of investment companies |
| CL41 | | Association of Mutual Insurers and Insurance Cooperatives in Europe (AMICE) |
| CL40 | | Audit Commission |
| CL18 | | Australia and New Zealand Banking Group (ANZ) |
| CL83 | | Australian Accounting Standards Board |
| CL32 | | Australian Bankers' Association |
| CL69 | | Bank of Scotland Treasury |
| CL122 | | Barclays PLC |
| CL87 | | Basel Committee on Banking Supervision |
| CL59 | | BDO |
| CL3 | | Belgian Accounting Standards Board (BASB) (CBN-CNC) |
| CL56 | | BlackRock Investment Management |
| CL104 | | BNP Paribas |
| CL57 | | British Bankers' Association (BBA) |
| CL77 | | British Columbia Investment Management Corporation |
| CL109 | | BT Group plc |
| CL21 | | Bundesverband Oeffentlicher Banken Deutschlands |
| CL30 | | Bundesverbank Deutscher Banken |
| CL85 | | BUSINESSEUROPE |
| CL54 | | BVCA |
| CL110 | | Caisse Nationale des Caisses d'Epargne |
| CL93 | | Canadian Accounting Standards Board - Staff |
| CL115 | | Canadian Bankers Association |
| CL44 | | Capital One |
| CL73 | | CEBS |
| CL63 | | Central Bank of Russia |
| CL135 | | CFA Institute |
| CL43 | | CFA Society of the UK |
| CL94 | | Chartered Institute of Management Accountants |
| CL106 | | CINIF |
| CL79 | | Citigroup Inc. |
| CL4 | | Commonwealth Bank of Australia |
| CL139 | | Confederation of British Industry |
| CL8 | | Confederation of Swedish Enterprise (Svenskt Naringsliv) |
| CL100 | | Conseil National de la Comptabilit� (CNC) |
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