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Federation of European Accountants
Danish Commerce and Companies Agency
Hong Kong Institute of Certified Public Accountants
Institut der Wirtschaftsprüfer
UK Professional Oversight Board
Certified Public Accountants and Auditing Oversight Board of Japan
Netherlands Authority for the Financial Markets
Swiss Federal Audit Oversight Authority
KPMG International
Grant Thornton International
Ernst & Young LLP
R.G. Associates, Inc.
Compagnie Nationale des Commissaires aux Comptes
PricewaterhouseCoopers LLP
Deloitte Touche Tohmatsu
Consumer Federation of America
Mazars Risk Management & Audit Quality
CalPERS
Council of Institutional Investors
BDO International
The Auditing Board of the Central Chamber of Commerce
The European Commission
China Securities Regulatory Commission