| CL5 | L. Venkatesan | |
| CL46 | | 100 Group |
| CL3 | David Loweth | Accounting Standards Board |
| CL25 | Mr Gregory Hodgkiss | ACTEO |
| CL27 | Mr khalid khowaiter | aec |
| CL15 | Lisel Knorr | AIC Accounting Interpretations Committee (RIC) |
| CL35 | Mr Constantine Metsos | Anglo American plc |
| CL36 | Mr Aziz Tayyebi | Association of Chartered Certified Accountants |
| CL12 | Miss Mischa Ginns | Australian Accounting Standards Board |
| CL24 | Mr Andrew Buchanan | BDO |
| CL40 | Nigel Chadwick | BHP Billiton |
| CL20 | Ms Rebecca Villmann | Canadian Accounting Standards Board |
| CL43 | Ms Lucy Durocher | Canadian Securities Administrators |
| CL17 | Mr Mark Kenny | Chartered Accountants Ireland |
| CL47 | Carlos Rodriguez | Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) |
| CL26 | J.H. Shelton | De Beer Corporate Headquarters, Joh. |
| CL29 | Veronica Poole | Deloitte Touche Tohmatsu Limited |
| CL21 | Teresa Jordan | ENRC Plc, London |
| CL32 | Victoria O'Leary | Ernst & Young |
| CL50 | Francoise Flores | European Financial Reporting Advisory Group (EFRAG |
| CL11 | Janet Temple | Far - The Institute for the Accountancy Profession |
| CL49 | | Federation of European Accountants |
| CL10 | Paul Schmidt | Gold Fields Limited |
| CL8 | Mr Andrew Watchman | Grant Thornton International |
| CL1 | | Heemskirk Consolidated Limited |
| CL2 | | Holcim Group Support Ltd |
| CL44 | Annie Leung | Hong Kong Institute of Certified Public Accountants |
| CL23 | Mr Jim Catty | IACVA |
| CL19 | Mr John Boulton | ICAEW |
| CL39 | Devinder Kumar Miglani | Institue of Chartered Accountants of India |
| CL48 | Ms Janet Luallen | IOSCO SC 1 |
| CL16 | Mr Yukio HIRAO | Japan Foreign Trade Council, Inc. |
| CL30 | Ms Jungah Yang | Korea Accounting Standards Board |
| CL38 | | KPMG IFRG Limited |
| CL41 | Ms Joanna Woon | Malaysian Accounting Standards Board |
| CL4 | Mr Linus Low | N.A. |
| CL33 | Signe Haakanes | Norsk Regnskapsstiftelse (The Norwegian Accounting Standards Board), Oslo |
| CL37 | Jaimee Lim | OneSteel Limited |
| CL42 | | Organismo Italiano di Contabilita |
| CL28 | Mr Derek Carmichael | PricewaterhouseCoopers |
| CL9 | | Representatives of the Australian Accounting Profession |
| CL31 | Mark Wyatt | Santos Ltd |
| CL45 | | SEBI |
| CL6 | Anders Ullberg | Swedish Financial Reporting Board |
| CL7 | Dr Gottlieb A. Keller | Swiss Holdings |
| CL18 | Mr Richard Graff | The Extractive Activities Working Group |
| CL22 | Akira Shishido | The Japanese Institute of Certified Public Account |
| CL34 | Sue Ludolph | The South African Institute of Chartered Accountan |
| CL14 | Dag Andresen | Vattenfall AB |
| CL13 | Mr Peter Ramsay | Xstrata plc |