| CL2 | John Cooper | |
| CL46 | Sherman L Rosenfield | |
| CL4 | Mr Wing Cheuk Kan | |
| CL49 | Les Taeger | |
| CL48 | Jim McCommon CLP | |
| CL87 | Shane Steffans | |
| CL131 | Ms Philiswa Nongalo | |
| CL183 | | |
| CL113 | | ABEL – Associação Brasileira das Empresas de Leasing |
| CL227 | | ABM Industries Incorporated (ABM) |
| CL126 | | ACCA |
| CL163 | | Accor Group |
| CL51 | | Accord Capital Group |
| CL8 | | Accounting Research & Development Foundation |
| CL261 | | Accounting Standards Board |
| CL283 | | Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) |
| CL25 | | ACTEO |
| CL73 | | Aggreko plc |
| CL108 | | Air Products and Chemicals Inc |
| CL60 | | ALD, ARVAL & LeasePlan |
| CL192 | | Alicia A Boyd CPA |
| CL91 | | All Saints Asset Management |
| CL134 | | Allied Irish Bank Plc |
| CL228 | | Alstria |
| CL178 | | American Automotive Leasing Association |
| CL184 | | American Bankers Association (ABA) |
| CL250 | | American Institute of Certified Public Accountants (AICPA) (Technical Issues Committee) |
| CL191 | | American Rental Association |
| CL84 | | Angel Trains Limited |
| CL81 | | ANIASA - Italian National Association short and long term renting vehicles |
| CL115 | | ANZ |
| CL100 | | APG Asset Management |
| CL41 | | ASBJ |
| CL159 | | ASF |
| CL30 | | Asociación Española de Leasing |
| CL218 | | Association for Financial Professionals |
| CL42 | | Association of German Public Sector Banks |
| CL151 | | ATCO Ltd |
| CL104 | | Atkins Property Limited |
| CL119 | | Audit Commission |
| CL27 | | Audit Scotland |
| CL118 | | Australasian Council of Auditors- General |
| CL256 | | Australian Accounting Standards Board |
| CL12 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL267 | | Australian National Retailers Association (ANRA) |
| CL293 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL170 | | Aviva plc |
| CL20 | | BAA's Financial Accounting and Reporting Special Interest Group |
| CL175 | | BDO |
| CL213 | | Beckman Coulter |
|