| CL1 | Ejjaz Hussain | |
| CL24 | Alois Knobloch | |
| CL42 | Professor Makoto Ito | |
| CL41 | Dr Matthew Modisett | |
| CL95 | Richard Macve | |
| CL75 | | ACCA |
| CL117 | | Accounting Principles Committee of Illinois CPA Society |
| CL4 | | Accounting Standards Board |
| CL44 | | Accounting Standards Board of Japan |
| CL22 | | ACTEO/AFEP/MEDEF [Joint response] |
| CL49 | | Allianz SE |
| CL83 | | American Academy of Actuaries |
| CL70 | | American Council of Life Insurers |
| CL81 | | Association for Financial Professionals |
| CL67 | | Association of British Insurers |
| CL27 | | Australia and New Zealand Banking Group Limited |
| CL40 | | Australian Accounting Standards Board |
| CL10 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL32 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL54 | | Barclays PLC |
| CL57 | | Basel Committee on Banking Supervision |
| CL56 | | BdB |
| CL88 | | BNP Paribas |
| CL112 | | BP plc |
| CL66 | | British Bankers' Association |
| CL53 | | Bundesverband Oeffentlicher Banken Deutschlands (VOEB) |
| CL8 | | BUSINESSEUROPE |
| CL111 | | Canadian Accounting Standards Board - Staff |
| CL72 | | Canadian Bankers Association |
| CL23 | | Canadian Institute of Actuaries |
| CL48 | | CECA |
| CL11 | | Central Bank of Russia |
| CL107 | | CFA Institute |
| CL123 | | CFA Society of the UK |
| CL58 | | Chartered Accountants Ireland |
| CL104 | | CIMA |
| CL34 | | CINIF |
| CL62 | | Ciudad Grupo Santander |
| CL82 | | Committee of European Banking Supervisors |
| CL28 | | Commonwealth Bank of Australia |
| CL109 | | Conseil national de la comptabilite |
| CL20 | | Co-operatives UK |
| CL13 | | CPA Ireland |
| CL110 | | Credit Suisse |
| CL64 | | Deloitte |
| CL78 | | Deutsche Bank |
| CL3 | | DPR /Financial Reporting Enforcement Panel |
| CL52 | | Duff & Phelps |
| CL115 | | Dutch Accounting Standards Board |
| CL118 | | EFRAG |
|