| CL 108 | Dr. R. A. Rayman | |
| CL130 | | 100 Group |
| CL 9 | | Accounting Standards Board (ASB) |
| CL 106 | | Allianz |
| CL94 | | Analysts Association of Japan |
| CL 88 | | Anglo Platinum Limited |
| CL 109 | | Association of British Insurers (ABI) |
| CL 93 | | Association of Chartered Certified Accountants (ACCA) |
| CL41 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) Association Française des Entreprises Privées (AFEP) and Mouvement des Entreprises de France (MEDEF) |
| CL 101 | | AstraZeneca PLC |
| CL 52 | | Australasian Council of Auditors-General |
| CL54 | | Australian Accounting Standards Board |
| CL 10 | | AXP Solutions |
| CL 64 | | Bank of Russia |
| CL 96 | | BDO Global Coordination B.V. |
| CL28 | | Belgian Accounting Standards Board |
| CL 66 | | BG Group |
| CL 103 | | BNP Paribas |
| CL 62 | | British American Tobacco |
| CL 119 | | British Bankers' Association (BBA) |
| CL 111 | | BT Group plc |
| CL40 | | Bundesverband der Deutschen Industrie e.V. |
| CL8 | | Bundesverband deutscher Banken |
| CL34 | | Canadian Accounting Standards Board |
| CL 51 | | Certified General Accountants of Canada (CGA) |
| CL90 | Altaf Noor Ali | Chartered Accountants |
| CL 123 | | CL123: Fédération des Experts Comptables Européens (FEE) |
| CL 45 | | CL45: HSBC Holdings (UK) |
| CL 69 | | CL69: Committee of European Banking Supervisors |
| CL 118 | | Con Keating, Finance Development Centre |
| CL 127 | | Confederation of British Industry |
| CL39 | | Conseil National de la Comptabilité |
| CL 60 | | Consiglio Nazionale dei Dottori Commercialisti and Consiglio Nazionale Ragionieri and Commissione per i Principi Contabili |
| CL 115 | | Corporate Reporting User Forum |
| CL42 | | Council on Corporate Disclosure and Governance (CCDG) |
| CL7 | | CPA Australia |
| CL 129 | | DaimlerChrysler |
| CL 125 | | Danish Accounting Standards Committee |
| CL 49 | | Deloitte Touche Tohmatsu |
| CL 14 | | Dutch Accounting Standards Board (DASB) |
| CL 16 | | Ernst & Young |
| CL 105 | | European Financial Reporting Advisory Group |
| CL 110 | | European Roundtable of Industrialists |
| CL24 | | F Hoffmann La Roche |
| CL 99 | | Financial Reporting Council of Russia |
| CL 82 | | Financial Reporting Standards Board (FRSB) |
| CL27 | | Financial Reporting Standards Committee of the European Accounting Association |
| CL 91 | | Fitch Ratings |
| CL 20 | | Fletcher Building Limited |
| CL32 | | Föreningen Auktoriserade Revisorer FAR |
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