| 1. | T. Ritchie Campbell, Chartered Accountant, 1 Pitbauchlie Bank, Dunfermline KY11 8DP |
| 2. | Michael J.M. Reid, Chartered Accountant, 12 Carden Place, Aberdeen |
| 3. | Brian A. Jackson, Pannel Kerr Forster, 78 Carlton Place, Glasgow |
| 4. | David K. Hunter, Campbell Dallas Chartered Accountants, 7 Glasgow Road, Paisley, PA1 3QS |
| 5. | Invocas, IROS Consulting, 31 Lauder Road, Edinburgh, EH9 2JG |
| 6. | Colin AF Hastings, Chartered Accountant, Hastings & Co, Chartered Accountants, 82 Mitchell Street, Glasgow, G1 3NA |
| 7. | Eileen Blackburn, Chartered Accountant, French Duncan, 375 West George Street, Glasgow, G2 4LW |
| 8. | Ian D. Mitchell, Chartered Accountant, Messrs Henderson Loggie, Royal Exchange, Panmure Street, Dundee |
| 9. | Ms Chrstine Convy, Insolvency Practitioner, Director, askMAC Ltd, Unit H5 Newark Road South, Glenrothes, KY7 4NS |
| 10. | Mr. Gerrard P, Crampsey, Insolvency Practitioner, Stirling Toner & Co, Chartered Accountants, Kensington House, 227 Sauchiehall Street, Glasgow G2 3EX |
| 11. | Mr. J. Robin Y Dickson, CA, Dickson & Co., 1 The Square, East Linton, East Lothian, EH40 3AD |
| 12. | Mr. R.M. Dallas, CA, Campbell Dallas, Sherwood House, 7 Glasgow Road, Paisley, PA1 3QS |
Amended 28/09/2011
reporting accountants (depute incharge)