| CL5 | Neil Chisman | |
| CL17 | Miss Rosanna O'Guynn | |
| CL20 | Ruth Farrant | |
| CL46 | Dr. R. A. Rayman | |
| CL39 | | Accounting Standards Board (ASB) |
| CL121 | | Accounting Standards Board of Japan (ASBJ) |
| CL2 | | Alinta |
| CL131 | | Allianz |
| CL32 | | Anglo Platinum Limited |
| CL75 | | Arbeitskreis Externe Unternehmensrechnung (AKEU) |
| CL126 | | Association of British Insurers (ABI) |
| CL106 | | Association of Chartered Certified Accountants (ACCA) |
| CL35 | | Association of Corporate Treasurers |
| CL69 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Association Française des Entreprises Privées (AFEP) and Mouvement des Entreprises de France (MEDEF) |
| CL95 | | Australasian Council of Auditors-General |
| CL127 | | Australian Accounting Standards Board |
| CL89 | | Austrian Actuarial Association |
| CL54 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL21 | | Austrian Insurance Association |
| CL70 | | Basel Committee on Banking Supervision |
| CL80 | | BG Energy Holdings Limited |
| CL91 | | BNP Paribas |
| CL62 | | British Accounting Association Special Interest Group in Financial Accounting and Reporting |
| CL86 | | British Bankers' Association (BBA) (UK) |
| CL97 | | Bundesverband deutscher Banken |
| CL112 | | Business Europe |
| CL117 | | Canadian Accounting Standards Board |
| CL108 | | Canadian Bankers Association |
| CL4 | | Certified General Accountants Association of Canada |
| CL88 | | CIPFA |
| CL81 | | Committee of European Insurance Occupational Pensions Supervisors (CEIOPS) |
| CL136 | | Confederation of British Industry (CBI) |
| CL61 | | Conseil National de la Comptabilité (CNC) |
| CL28 | | Consiglio Nazionale dei Dottori Commercialisti and the Consiglio Nazionale dei Ragionieri |
| CL135 | | Corporate Reporting Users Forum (CRUF) |
| CL122 | | Council on Corporate Disclosure and Governance (CCDG) |
| CL53 | | CPA Australia |
| CL45 | | Credit Suisse Group |
| CL115 | | Deloitte Touche Tohmatsu |
| CL84 | | Deutsche Bank |
| CL123 | | Duff & Phelps GmbH |
| CL19 | | Dutch Accounting Standards Board (DASB) |
| CL74 | | Ernst & Young |
| CL128 | | European Financial Reporting Advisory Group (EFRAG) |
| CL116 | | European Investment Bank |
| CL43 | | F Hoffmann La Roche |
| CL60 | | FAR SRS |
| CL134 | | FEE (Fédération des Experts Comptables Européens) |
| CL129 | | Financial Reporting Standards Board (FRSB)Appendix: Tony Gray, Contact Energy Limited, Major Electricity Users’ Group, New Zealand Treasury, The Primary Sector Committee of the New Zealand Institute of Chartered Accountants |
| CL14 | | FirstRand Banking Group |
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