| CL22 | | ACCA |
| CL8 | | Accounting Standards Board |
| CL2 | | Accounting Standards Board Canada - staff |
| CL10 | | ACTEO, MEDEF, AFEP |
| CL19 | | ANZ |
| CL50 | | Associazione Bancaria Italiana (ABI) |
| CL14 | | Australian Accounting Standards Board |
| CL43 | | BdB |
| CL46 | | BDO Global Coordination B.V. |
| CL27 | | BNP Paribas |
| CL47 | | British Bankers' Association |
| CL57 | | Canadian Bankers Association |
| CL18 | | Central Bank of Russia |
| CL48 | | CFA Institute |
| CL37 | | CINIF |
| CL32 | | Conseil national de la comptabilite |
| CL40 | | Deloitte |
| CL53 | | Deutsche Bank |
| CL6 | | Dutch Accounting Standards Board |
| CL52 | | EFRAG |
| CL34 | | Ernst & Young EYGS LLP |
| CL49 | | European Banking Federation |
| CL7 | | F.Hoffmann-La Roche Ltd |
| CL11 | | FAR SRS |
| CL12 | | FBF |
| CL54 | | FEE |
| CL24 | | Financial Reporting Standards Board, New Zealand |
| CL31 | | FirstRand Banking Group |
| CL21 | | German Accounting Standards Committee (DRSC) |
| CL17 | | Grant Thornton International |
| CL23 | | Group of 100 |
| CL25 | | Hong Kong Institute of Certified Public Accountant |
| CL13 | | Huron Consulting Group |
| CL9 | | ICAI |
| CL20 | | ICAP |
| CL56 | | ICAS |
| CL36 | | IFRS Technical Committee Universidad de Chile |
| CL44 | | Institute of Chartered Accountants in England & Wales |
| CL5 | | Institute of Chartered Accountants, CPA Australia, NIA |
| CL55 | | IOSCO |
| CL16 | | ISDA |
| CL26 | | Korea Accounting Institute |
| CL35 | | KPMG |
| CL42 | | Liberty Group Limited |
| CL39 | | Malaysian Accounting Standards Board (MASB) |
| CL45 | | Mazars |
| CL41 | | Ministry of Finance, Province of British Columbia |
| CL29 | | Norsk RegnskapsStiftelse - Norwegian Accounting Standards Board |
| CL33 | | Organismo Italiano di Contabilita |
| CL28 | | PricewaterhouseCoopers LLP |
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