| CL13 | | Accounting Standards Board (ASB) |
| CL36 | | Accounting Standards Board of Japan (ASBJ) |
| CL6 | | African Development Bank Group |
| CL65 | | Altaf Noor Ali Chartered Accountants |
| CL41 | | Anglo American Plc |
| CL17 | | Anglo Platinum Limited |
| CL29 | | Association of Chartered Certified Accountants (ACCA) |
| CL18 | | Association of Corporate Treasurers |
| CL55 | | Association of German Public Sector Banks (V�B) |
| CL63 | | Association pour la participation des entreprises fran�aises � l'harmonisation comptable internationale (ACTEO) Mouvement des Entreprises de France (MEDEF) and Association Fran�aise des Entreprises Priv�es (AFEP), |
| CL33 | | Australian Accounting Standards Board (AASB) |
| CL80 | | Australian Stock Exchange |
| CL45 | | Austrian Raiffeisen Association |
| CL76 | | Bank of Russia |
| CL69 | | BDO Global Coordination B.V. |
| CL49 | | Bertelsmann |
| CL71 | | Bundesverband der Deutschen Industrie e.V. |
| CL20 | | Bundesverband deutscher Banken |
| CL26 | | Canadian Accounting Standards Board |
| CL9 | | Conseil National de la Comptabilit� (CNC) |
| CL86 | | Consiglio Nazionale dei Dottori Commercialisti and the Consiglio Nazionale dei Ragionieri |
| CL75 | | Council on Corporate Disclosure and Governance (CCDG) |
| CL2 | | CPA Australia (Australia) |
| CL46 | | Danish Agricultural Council |
| CL23 | | Deloitte Touche Tohmatsu |
| CL3 | | Dutch Accounting Standards Board (DASB) |
| CL59 | | Ernst & Young |
| CL35 | | European Association of Co-operative Banks |
| CL61 | | European Association of Public Banks |
| CL21 | | European Financial Reporting Advisory Group (EFRAG) |
| CL22 | | F�d�ration Bancaire Francaise |
| CL72 | | F�d�ration des Experts Comptables Europ�ens (FEE) |
| CL7 | | Financial Reporting Standards Board (FRSB) |
| CL81 | | Finanzgruppe Deutscher Sparkassen-und Giroverband |
| CL78 | | Fonterra |
| CL67 | | Foreningen af Statsautoriserede Revisorer (FSR) |
| CL53 | | F�reningen Auktoriserade Revisorer FAR |
| CL34 | | German Accounting Standards Committee (DRSC) |
| CL28 | | German Co-operative and Raiffeisen Confedration Deutscher Genossenschafts- und Raiffeisenverband e. V. |
| CL4 | | Grant Thornton International |
| CL1 | | Group of 100 (Australia) |
| CL70 | | Hong Kong Institute of Certified Public Accountants |
| CL82 | | Institut der Wirtschaftspr�fer (IDW) |
| CL51 | | Institute of Certified Public Accountants of Kenya |
| CL87 | | Institute of Chartered Accountants in England & Wales |
| CL66 | | Institute of Chartered Accountants in Australia (ICAA) |
| CL88 | | Institute of Chartered Accountants in India |
| CL19 | | Institute of Chartered Accountants in Ireland (ICAI) |
| CL39 | | Institute of Chartered Accountants of Scotland (ICAS) |
| CL12 | | Institute of Professional Accountants of Russia (IPAR) |
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