- American Institute of Certified Public Accountants (28)
- 八田, 進二(1949-) (2)
- 小関, 勇 (2)
- 新井, 清光(1928-) (2)
- 日本公認会計士協会国際委員会 (2)
- 柳田, 清治 (2)
- 飯塚, 毅(1918-) (2)
- 鳥羽, 至英(1946-) (2)
- American Association of Public Accountants (1)
- American Institute of Accountants (1)
- American Institute of Certified Public Accountants. Special Committee on Standards of Professional Conduct for Certified Public Accountants (1)
- Burton, John C. (1)
- Calderisi, Matthew C. (1)
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- Cornwall, Susan (1)
- Diez, George N. (1)
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- 中瀬, 宏通 (1)
- 佐藤, 孝一(1905-1975) (1)
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- 橋本, 尚(1959-) (1)
- 渋谷, 道夫(1945-) (1)
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- 磯部, 秀夫(1907-) (1)
- 飯田, 信夫(1951-) (1)