Sediono M.P. Tjondronegoro & Gunawan Wiradi
Dhia D. Alhashim&Jeffrey S.Arpan
Dr. Karhi Nisjar, S.Ak.MM; Prof.Dr. Winardi, SE. - H.Soeharsono Sagir
Jon White and Laure Mazur
Muhammad Nashiruddin Al-Albani
David Cook & David Walters
Kneale T. Marshall & Robert M. Oliver
Hj. Ida Suraida, SE.Ak, MS.
DR. Winardi .SE - J.L. Mey & M.H. Snel
Claude W. Burrill & Johannes Ledolter
IGN Sukamdiyo - Ign. Sukamdiyo - Rivai Wirasasmita, Kusno - Rully Indrawan/ Tato Suhartati Joesron - Sonny Sumarsono - Tatik Suryani,Sri Lestari,Wiwik Lestari
James C.Baker - Keith Pilbeam
Azhar Susanto - Dr.Sri Mulyani NS,Ak - Prof.Dr.Azhar Susanto,SE,Ak.M.Buss - Raymond M. Leod - Raymond McLeod & George Shell - Wahyudi Kumorotomo - Wing Wahyu Winarno
Badan Pemeriksa Keuangan RI (BEPEKA) - BPK-RI
John G. Michaels and Kenneth H. Rosen
Tom Hinton/Wini Schaeffer
