Andrew Ninian · The Investment Association Bruce Cartwright · Institute of Chartered Accountants of Scotland David Herbinet · Mazars Frances Coulson · Fraud Advisory Panel Iain Wright · Institute of Chartered Accountants in England & Wales (ICAEW) Kevin Hollinrake MP · Department for Business and Trade Mark Holmes · Department for Business and Trade Richard Moriarty · Financial Reporting Council Scott Knight · BDO UK Sir John Kingman · Legal and General Group Plc The Lord Sikka · University of Sheffield