Academic Institutional Members

Institution	Country
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Testing Organization	United States
Southern African Accounting Association (SAAA)	South Africa
African Accounting and Finance Association	Ghana
AFC Association Francophone de Comptabilité	France
Indian Accounting Association Research Foundation (IAARF)	India
Japan Accounting Association (JAA)	Japan
Japanese Association for International Accounting Studies	Japan
Accounting and Finance Association of Australia & New Zealand (AFAANZ)	Australia

Professional Institutional Members

Institution	Country
Test Institution	United States
Chamber of Financial Auditors of Romania	Romania
Association of Chartered Certified Accountants (ACCA)	United Kingdom