| 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. | J.M. Hall, Chartered Accountant, Invocas Business Recovery and Insolvency Ltd, 2nd Floor, Capital House, Festival Square, Edinburgh, EH3 9SU. |
| 6. | Colin A.F. Hastings, Chartered Accountant, Messrs. Hastings & Co, 13 Bath Street, Glasgow, G2 1HY |
| 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 Director, Tenon Recovery, Accountants and Business Advisers,44 Victoria Road,Kirkcaldy,Fife,KY1 1DH. |
| 10. | Mr. Gerrard P, Crampsey, Insolvency Practitioner, Stirling Toner & Co, Chartered Accountants, Fleming House, 134 Renfrew Street, Glasgow G3 6SZ |
| 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 |
| 13. | Mr. Neil J McNeill, CA, Oakfield House, 31 Main Street, East Kilbride, Glasgow, G74 4JU |
Amended 5/10/2007
reporting accountants (depute incharge)