| CL12 | Niels Kroner | |
| CL13 | Ed Trott | |
| CL52 | Prof. Dr. Konrad Wimmer and Dr. Stefan Kusterer | |
| CL80 | | Accounting Standards Board (ASB) |
| CL21 | | Accounting Standards Council |
| CL9 | | ACTEO, MEDEF, ATEP |
| CL45 | | AICPA |
| CL15 | | Allianz |
| CL69 | | American Bankers Association (ABA) |
| CL17 | | Australia and New Zealand Banking Group Limited |
| CL57 | | Australian Accounting Standards Board |
| CL39 | | Australian Bankers' Association |
| CL46 | | Austrian Federal Economic Chamber |
| CL14 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL27 | | Barclays PLC |
| CL71 | | Basel Committee on Banking Supervision |
| CL67 | | Belgian Financial Sector Federation - Febelfin |
| CL54 | | British Bankers Association |
| CL25 | | Building Societies Association |
| CL2 | | BUSINESSEUROPE |
| CL65 | | Canadian Accounting Standards Board - Staff |
| CL34 | | Canadian Bankers Association |
| CL89 | | CFA UK |
| CL1 | | CFO Resources |
| CL29 | | Chartered Accountants Ireland |
| CL58 | | Committee of European Banking Supervisors |
| CL18 | | Commonwealth Bank of Australia |
| CL77 | | Conseil national de la comptabilite |
| CL8 | | Co-operatives UK |
| CL3 | | Department of Finance and Deregulation |
| CL74 | | Deutsche Bank |
| CL72 | | Duff & Phelps |
| CL87 | | Dutch Accounting Standards Board (DASB) |
| CL63 | | Ernst & Young |
| CL32 | | European Association of Cooperative Banks (EACB) |
| CL66 | | European Banking Federation |
| CL79 | | European Financial Reporting Advisory Group (EFRAG) |
| CL31 | | European Insurance CFO Forum |
| CL19 | | F.Hoffmann-La Roche Ltd |
| CL84 | | Fédération des Experts Comptables Européens (FEE) |
| CL43 | | Fédération Française des Sociétés d'Assurances |
| CL42 | | Foreningen af Statsautoriserede Revisorer |
| CL30 | | French Banking Federation |
| CL48 | | Fujitsu |
| CL11 | | German Accounting Standards Board |
| CL81 | | German Insurance Association |
| CL56 | | Group of 100 |
| CL82 | | Groupo Santander Brasil |
| CL53 | | Heads of Treasuries Accouting and Reporting Advisory Committee |
| CL62 | | Hong Kong Institute of Certified Public Accountant |
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