| CL38 | | Accounting Research and Development Foundation |
| CL12 | | Accounting Standards Board |
| CL39 | | Accounting Standards Council of Singapore |
| CL28 | | Association of Chartered Certified Accountants (ACCA) |
| CL40 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) and Association Française des Entreprises Privées (AFEP) |
| CL41 | | Australian Accounting Standards Board |
| CL25 | | BDO |
| CL36 | | BHP Billiton |
| CL13 | | Canadian Accounting Standards Board |
| CL32 | | Ceccar |
| CL9 | | Central Bank of Russia |
| CL7 | | CINIF |
| CL35 | | Conseil National de la Comptabilité (CNC) |
| CL4 | | CPA Australia |
| CL26 | | Deloitte Touche Tohmatsu |
| CL20 | | Den norske Revisorforening |
| CL8 | | Dutch Accounting Standards Board (DASB) |
| CL14 | | Ernst & Young |
| CL44 | | European Financial Reporting Advisory Group (EFRAG) |
| CL19 | | FAR SRS |
| CL11 | | Financial Executives International, Canada |
| CL17 | | FirstRand Banking Group |
| CL15 | | ICAI |
| CL10 | | Institut der Wirtschaftspruefer in Deutschland eV |
| CL6 | | Institute of Chartered Accountants |
| CL18 | | Institute of Chartered Accountants in England & Wales |
| CL16 | | Institute of Chartered Accountants of Pakistan |
| CL33 | | Institute of Chartered Accountants of Scotland |
| CL21 | | IOSCO SC 1 |
| CL22 | | Korea Accounting Standards Board (KASB) (International Financial Reporting Standards Review Committee) (IFRSRC) |
| CL37 | | KPMG IFRG LTD |
| CL42 | | London Society of Chartered Accountants (LSCA) |
| CL2 | | Malaysian Accounting Standards Board (MASB) |
| CL24 | | Mazars |
| CL30 | | National Accounting Standards Board of Russia (NASB) |
| CL1 | | PKF (UK) LLP |
| CL29 | | Polish Accounting Standards Committee |
| CL27 | | PricewaterhouseCoopers |
| CL23 | | South African Institute of Chartered Accountants (SAICA) |
| CL43 | | Swedish Financial Reporting Board |
| CL34 | | The Chartered Institute of Management Accountants (CIMA) |
| CL31 | | UBS Investment Bank |