| CL2 | Mr Chris Barnard | |
| CL1 | Mr Suresh Oliver Lakes | |
| CL49 | Mr Kim Chiu Chua | |
| CL32 | Miss Jessica Lion | AASB |
| CL17 | Louise Wu | Accounting Research & Development Foundation |
| CL16 | Mrs Susan Kemp | Accounting Standards Board |
| CL40 | Ms Chia Chia Chionh | Accounting Standards Council |
| CL34 | Mr Richard Hayes | ANZ |
| CL | Mr Juan Flores-Galarza | Asociación Interamericana de Contabil |
| CL51 | Mr Aziz Tayyebi | Association of Chartered Certified Accountants |
| CL35 | Mr Rob Challinor | Audit Committee Leadership Network |
| CL24 | Mr LEPETIT | Autorite Des Normes Comptables |
| CL9 | Mrs Nicola Warburton | Baker Tilly |
| CL64 | Mr Andrew Buchanan | BDO |
| CL71 | Lavendomme Micheline | Belgian Accounting Standards Board |
| CL59 | Nigel Chadwick | BHP Billiton |
| CL56 | Ms Rebecca Villmann | Canadian Accounting Standards Board |
| CL62 | | CECCAR |
| CL72 | Frederiek Vermeulen | CESR |
| CL14 | L. Venkatesan | Chartered Accountant |
| CL43 | Mr Mark Kenny | Chartered Accountants Ireland |
| CL42 | Yu Chen | China Accounting Standards Committee |
| CL55 | Ms Peggy McFarland | CLHIA |
| CL53 | Felipe Cervantes | Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) |
| CL4 | Mr Alexander Mitchell | Corporate Taxpayers Group |
| CL38 | Tom Ravlic | CPA Australia, Institute of Chartered Accountants in Australia, National Institute of Accountants |
| CL60 | | Deloitte Touche Tohmatsu Limited |
| CL15 | Mr Dooshyant Beekarry | Deutsche Bank |
| CL11 | Lisel Knorr | DRSC e.V.(German Accounting Standards Board) |
| CL7 | Cardi Van Capelle | Dutch Accounting Standards Board (DASB) |
| CL57 | Alessandro Turris | EFRAG |
| CL27 | Victoria O'Leary | Ernst & Young EYGS LLP |
| CL67 | | Far - The Institute for the Accountancy Profession |
| CL70 | | FEE |
| CL31 | Joanna Perry | Financial Reporting Standards Board |
| CL26 | Mr Murray Tonkin | Foodstuffs NZ Ltd |
| CL25 | Mr Andrew Watchman | Grant Thornton International |
| CL65 | | Group of 100 |
| CL22 | Annie Leung | Hong Kong Institute of Certified Public Accountants |
| CL28 | John R Witt | Hongkong Land Limited |
| CL47 | Conrad Dixon | HSBC Holdings PLC |
| CL30 | Mr jim Catty | IACVA |
| CL20 | Mr Eddy James | ICAEW |
| CL12 | Mr Evans Mulera | ICPAK |
| CL76 | | ICPAS |
| CL75 | Mr Murthy | Indian Banks' Association |
| CL52 | Ms Janet Luallen | IOSCO SC 1 |
| CL13 | J H G Milne | J H G Milne |
| CL50 | Wilson Fung | Jardine Matheson |
| CL37 | Mr Woung hee Lee | KASB |
|