| CL3 | Selvida Naiken | |
| CL54 | Pieter van Wijck | |
| CL48 | Mr Takeshi Imamura | |
| CL100 | Daniel Moore | |
| CL73 | | Accounting Standards Board |
| CL30 | | Accounting Standards Board of Japan |
| CL71 | | ACTEO, MEDEF, AFEP |
| CL29 | | AFTE |
| CL52 | | Air China Limited |
| CL69 | | Allianz |
| CL64 | | Allied Irish Bank Plc |
| CL136 | | American Academy of Actuaries |
| CL59 | | ANZ |
| CL143 | | Association of British Insurers |
| CL139 | | Association of Chartered Certified Accountants |
| CL116 | | Association of International Accountants |
| CL58 | | Australasian Council of Auditors- General |
| CL56 | | Australian Accounting Standards Board |
| CL11 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL53 | | Australian Property Institute |
| CL45 | | Austrian Federal Economic Chamber |
| CL123 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL131 | | Bank of China |
| CL24 | | BASB |
| CL111 | | Basel Committee on Banking Supervision |
| CL10 | | Baycorp |
| CL76 | | BdB |
| CL147 | | BDO Global Coordination B.V. |
| CL112 | | BNP Paribas |
| CL145 | | BNY Mellon |
| CL153 | | BP p.l.c |
| CL134 | | BPCE |
| CL144 | | Brazilian Accounting Pronouncements Committee (CPC) |
| CL65 | | British Accounting Association - Financial Accounting and Reporting Special Interest Group |
| CL142 | | BT Group plc |
| CL132 | | BUSINESSEUROPE |
| CL105 | | California Society of CPAs |
| CL120 | | Canadian Accounting Standards Board - Staff |
| CL102 | | Canadian Bankers Association |
| CL135 | | Canadian Institute of Chartered Business Valuators (CICBV) |
| CL154 | | CBI |
| CL23 | | CEIOPS |
| CL42 | | CESR FIN |
| CL114 | | Chartered Accountants Ireland |
| CL79 | | CIMA |
| CL86 | | CIPFA |
| CL20 | | Collection House Ltd |
| CL110 | | Committee of European Banking Supervisors (CEBS) |
| CL12 | | Commonwealth Bank of Australia |
| CL91 | | Confederation National du Credit Mutuel |
|