| No. | NAME OF AUTHOR | NAME OF FIRM |
| 01 | Mohd. Raman Shah bin Mohd Shariff | Lee & Raman |
| 02 | Lim Hoon Hui | H.H. Lim & Company |
| 03 | Lee Kin Chee | Lee Corporatehouse Associates |
| 04 | Lee Kim Yan | Lee Corporatehouse Associates |
| 05 | Lim Teck Guan | Ernst & Young |
| 06 | Pg Haji Moksin bin Pg Haji Yusof | Deloitte & Touche |
| 07 | Ng Hui Hua | Deloitte & Touche |
| 08 | Haji Shazali bin Dato Haji Sulaiman | KPMG |
| 09 | Lee Yun Chin | Lee & Raman |
| 10 | Sylvester Leong Kian Hock | BDO Chartered Accountants |
| 11 | Kong Ee Pin | Ernst & Young |
| 12 | Katherine Lee Chin Fei | Katherine Lee & Company |
| 13 | Lucy Wong Kie Nyuk | Lucy Wong & Associates |
| 14 | Dannie Wong | BDO Chartered Accountants |
| 15 | Tan Kwang Boon | Top Business Management and Consultancy Services |
| 16 | Roderick M. Danao | PricewaterhouseCoopers Services |
| 17 | Cynthia Kong Bit Min | WKA & Associates |