| CL1 | Conrad Hewitt, Former Chief Accountant, SEC | |
| CL2 | AlexanderSilver | |
| CL45 | Dr Nicolas Rowbottom, Dr Joanne Locke, Mrs AnneUllathorne | |
| CL16 | | ACCA (Association of Chartered Certified Accountants) |
| CL25 | | Accounting Standards Committee of Germany (ASCG) and the German Accounting Standards Board (GASB) |
| CL11 | | Accounting Standards Council (ASC), Singapore |
| CL9 | | Accounting Standards Review Board (ASRB), New Zealand |
| CL53 | | ACTEO, AFEP & MEDEF |
| CL52 | | AFME (the Association for Financial Markets in Europe) |
| CL62 | | Association of Accounting Technicians (AAT) |
| CL42 | | Association of British Insurers |
| CL8 | | Australian Accounting Standards Board (AASB) |
| CL10 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) |
| CL12 | | Bankenverband |
| CL56 | | Basel Committee on Banking Supervision |
| CL58 | | BDO International |
| CL40 | | BUSINESSEUROPE |
| CL13 | | Canadian Accounting Standards Oversight Council and the Accounting Standards Board |
| CL15 | | Certified General Accountants Association of Canada |
| CL54 | | CFA Institute |
| CL51 | | Committee of European Banking Supervisors (CEBS) |
| CL21 | | Committee of European Securities Regulators (CESR) |
| CL68 | | Confederation of British Industry (CBI) |
| CL18 | | Conseil National de la Comptabilité |
| CL67 | | Corporate Reporting Users’ Forum (CRUF) |
| CL48 | | Council of Institutional Investors |
| CL31 | | CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants (the Joint Accounting Bodies) |
| CL14 | | Deloitte Touche Tohmatsu |
| CL7 | | Dutch Accounting Standards Board (DASB) |
| CL19 | | Ernst & Young |
| CL59 | | European Financial Reporting Advisory Group (EFRAG) |
| CL4 | | Federation of European Accountants |
| CL24 | | Financial Executives International Canada (FEI Canada) |
| CL39 | | Financial Reporting Council |
| CL30 | | Grant Thornton International |
| CL28 | | Group of 100 (G100) |
| CL35 | | Hermes Equity |
| CL41 | | IMA |
| CL36 | | Institut der Wirtschaftsprüfer |
| CL17 | | Institute of Certified Public Accountants in Ireland |
| CL49 | | International Actuarial Association (IAA) |
| CL43 | | International Banking Federation (IBFed) |
| CL65 | | International Corporate Governance Network (ICGN) |
| CL69 | | International Organization of Securities Commissions (IOSCO) Standing Committee No. 1 |
| CL46 | | International Swaps and Derivatives Association (ISDA) |
| CL3 & CL3a | | Korea Accounting Standards Board |
| CL23 | | KPMG |
| CL50 | | Mazars |
| CL64 | | Ministry of Finance China and China Accounting Standards Committee |
| CL66 | | Ministry of Finance, British Columbia |
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