| CL9 | William M Wilt | |
| CL65 | Alan Zimmermann | |
| CL42 | Jeremy Pearcy | |
| CL43 | Johan van Zyl Smit | |
| CL38 | Daniel F. Case | |
| CL37 | Mrs Shamita Dutta Gupta, PhD | |
| CL81 | Godfrey Wanyoike, ARCSA | |
| CL96 | Matthew Rodhouse | |
| CL146 | Robert Hiscox | |
| CL30 | | [Joint Response] Acturial Society of South Africa (ASSA) Life Assurance Committee and South African Institute of Chartered Accountants (SAICA) Long-term Insurance Project Group |
| CL19 | | [Joint Response] Royal Automobile Club of Victoria, Royal Automobile Club of Queensland, Royal Automobile Club of Tasmania, Royal Automobile Association of South Australia, Royal Automobile Club of W.A., National Roads and Motorists� Association |
| CL46 | | ABSA Life Ltd |
| CL13 | | Accountants� and Actuaries� Liason Committee (AALC) |
| CL22 | | Accounting Standards Board (ASB) |
| CL71 | | Accounting Standards Board of Japan (ASBJ) |
| CL162 | | Accounting Standards Council (ASC) |
| CL117 | | AISAM (Association Internationale des Societes d�Assurance Mutuelle) |
| CL153 | | Allianz |
| CL77 | | American Academy of Actuaries |
| CL59 | | American Council of Life Insurers (ACLI ) |
| CL114 | | American Institute of Certified Public Accountants (AICPA) � Accounting Standards Executive Committee and Insurance Expert Panel |
| CL61 | | American Insurance Association |
| CL62 | | American International Group (AIG) |
| CL136 | | AMI Insurance Ltd |
| CL44 | | AMP Ltd |
| CL129 | | Association of British Insurers (ABI) |
| CL75 | | Association of Certified Chartered Accountants |
| CL101 | | Assuralia |
| CL3 | | Assuris |
| CL109 | | Australian Accounting Standards Board |
| CL154 | | Australian Prudential Regulation Authority (APRA) |
| CL74 | | Austrian Actuarial Association |
| CL85 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL108 | | Aviva PLC |
| CL50 | | Bank of Ireland Life |
| CL33 | | Basel Committee on Banking Supervision |
| CL125 | | BDO International |
| CL157 | | BNP Paribas |
| CL147 | | Board for Actuarial Standards |
| CL107 | | British American Tobacco |
| CL60 | | British Bankers' Association (BBA) |
| CL90 | | Canadian Accounting Standards Board � Insurance Accounting Task Force |
| CL14 | | Canadian Institute of Actuaries |
| CL17 | | Canadian Life & Health Insurance Association |
| CL24 | | Catlin Group Limited |
| CL87 | | Chaucer Holdings PLC |
| CL49 | | Chesnara PLC |
| CL18 | | CIGNA Corporation |
| CL16 | | CIPFA |
| CL55 | | Committee of European Banking Supervisors (CEBS) |
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