| CL 1 | Steven Kurker | |
| CL 2 | Humphrey Nash | |
| CL 14 | L. Venkatesan | |
| CL 7 | Linus Low | |
| CL 16 | Carien van Mourik | |
| CL 13 | Denise Silva Ferreira Juvenal | |
| CL72 | Nicolas Véron | |
| CL 80 | | ACCA (Association of Chartered Certified Accountants) |
| CL 9 | | AFEP |
| CL63 | | AFME (the Association for Financial Markets in Europe) |
| CL 11 | | AICPA |
| CL40 | | Asian Oceanian Standard-setters Group (AOSSG) |
| CL48 | | Association of British Insurers |
| CL 86 | | Australian Accounting Standards Board |
| CL 10 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) |
| CL35 | | Australian Institute of Company Directors |
| CL43 | | Australian Joint Accounting Bodies |
| CL60 | | Autorite Des Normes Comptables (ANC) |
| CL61 | | Basel Committee on Banking Supervision |
| CL78 | | BDO IFR Advisory Ltd |
| CL 94 | | BPCE |
| CL 79 | | British Industry (CBI) |
| CL 89 | | BUSINESSEUROPE |
| CL62 | | CAFOD |
| CL 25 | | Canadian Accounting Standards Oversight Council (AcSOC) and Accounting Standards Board (AcSB) |
| CL 8 | | CESR |
| CL 91 | | CFA Institute |
| CL 12 | | CFA Society |
| CL70 | | Christian Aid |
| CL 23 | | Corporate Reporting Users' Forum (CRUF) |
| CL69 | | Council of Institutional Investors |
| CL 32 | | Deloitte Touche Tohmatsu Limited |
| CL 27 | | Dutch Accounting Standards Board (DASB) |
| CL 4 | | EFRAG (letter updated 08/03/2011, and includes extra letter) |
| CL 31 | | Ernst & Young |
| CL 20 | | European Accounting Association |
| CL 87 | | European Association of Co-operative Banks (EACB) |
| CL57 | | European Banking Authority |
| CL50 | | European Commission |
| CL 85 | | Federation of European Accountants (FEE) |
| CL65 | | Financial Accounting Foundation (FAF) |
| CL 28 | | Financial Accounting Standards Foundation (FASF) of Japan |
| CL 17 | | Financial Executives International (FEI) |
| CL38 | | Financial Reporting Council |
| CL 6 | | Financial Reporting Council (FRC) |
| CL53 | | Foreningen af Statsautoriserede Revisorer |
| CL 83 | | French Banking Federation (FBF) |
| CL51 | | Grant Thornton International Ltd |
| CL 96 | | Group of 100 (G100) |
| CL 15 | | Hermes Equity Ownership Services |
|