| CL7 | Bill Hicks | |
| CL9 | Ms Chew King Lau | |
| CL15 | Mr Steven Shamrock, CPA | |
| CL19 | Miss Mary Aleksanyan | |
| CL18 | Ms Angelica Boyrazyan | |
| CL28 | Mrs Janet Morrill | |
| CL46 | Loyola MBA students Saccomando and Young | |
| CL50 | Dr Pearl Tan | |
| CL55 | Mr Takeshi Imamura | |
| CL84 | Pieter van Wijck | |
| CL137 | James B. Milholland | |
| CL167 | Mrs Denise S F Juvenal | |
| CL182 | Mr Mark Robert | |
| Comment Letters | | |
| CL134 | | A group of Japanese companies |
| CL95 | | ACCA (Association of Chartered Certified Accountants) |
| CL12 | | Accounting Standards Board |
| CL83 | | Accounting Standards Board of Japan |
| CL20 | | AccountingSpy.com |
| CL58 | | ACTEO/AFEP/MEDEF |
| CL35 | | AkzoNobel |
| CL40 | | Alcoa Inc. |
| CL148 | | Allianz SE |
| CL92 | | Allied Irish Bank Plc |
| CL160 | | American Bankers Association |
| CL71 | | American Council of Life Insurers |
| CL180 | | Anglo American plc |
| CL135 | | ANZ |
| CL138 | | Association for Financial Markets in Europe |
| CL43 | | Association of British Insurers |
| CL21 | | Association of Chief Financial Officers Germany |
| CL34 | | Association of German Banks |
| CL107 | | Association of German Public Sector Banks |
| CL69 | | AstraZeneca |
| CL145 | | Audit Commission |
| CL11 | | Australasian Council of Auditors- General |
| CL188 | | Australian Accounting Standards Board |
| CL10 | | Australian Joint Accounting Bodies |
| CL36 | | Autorite des Normes Comptables (ANC) |
| CL56 | | Baker Tilly |
| CL170 | | Balfour Beatty plc |
| CL91 | | Barclays Bank plc |
| CL4 | | BASB |
| CL177 | | BASF SE |
| CL159 | | BDO |
| CL99 | | BDO China Li Xin Da Hua CPA Co.,LTD. |
| CL210 | | BHP Billiton Ltd |
| CL186 | | Body of Expert and Licensed Accountants of Romania (CECCAR) |
| CL191 | | BP plc |
| CL194 | | Brazilian Accounting Pronouncements Committee (CPC) |
|