| L Audit Pty Ltd | Glenning Valley | 411008 |
| LD Audit Pty Ltd | Melbourne | 384560 |
| LE Couilliard, Stephen George | Narre Warren | 8579 |
| LE Marchant, Martin James | Tuggerah | 414710 |
| Laarhoven, Darren Michael | Brisbane | 277579 |
| Lacey, Timothy Elliot | Dubbo | 494785 |
| Lack, Gregory James | Kew | 7399 |
| Lai, Eddie Yoke | Darwin | 10 |
| Lai, John Choong-wee | Chatswood | 1263 |
| Lai, Oliver | Sydney | 3886 |
| Laifoo, Ronald George | Thursday Island | 5803 |
| Laithwaite, Marcus Jonathon Anderson | Barangaroo | 298894 |
| Lakhani, Himanshu | Donvale | 7835 |
| Lakis, Victoria | Broadbeach | 424969 |
| Lam, Philemon Kin Yan | Chatswood | 1835 |
| Lamb, Christopher William | Richmond | 3997 |
| Lamb, Ian John | Killarney Heights | 4105 |
| Lambert, Ian Heath | North Sydney | 899 |
| Lambis, Chris | Kew | 9971 |
| Landas, Julien | Sydney | 505135 |
| Landers, Peter Allen | Newtown | 9159 |
| Lando, Nigel | Brandon | 400555 |
| Lane, Alan Bruce | Mornington | 10213 |
| Lane, Robert Andrew | Hawthorn East | 16453 |
| Langhammer, Michael John | Docklands | 189706 |
| Langley, Peter John | Sydney | 2880 |
| Langshaw, Sophie Eliza Jane | Barangaroo | 475306 |
| Lappin, Paul Christon | Albury | 467478 |
| Lapthorne, Travis James | Docklands | 529093 |
| Larish, Peter Anthony | Bondi Junction | 2137 |
| Larmar, Earl Howard | Brisbane | 6972 |
| Larosa, Frank Robert | Bonnet Bay | 4142 |
| Latif, Junaide Ahmed | Brisbane | 280345 |
| Lau, Jude Michael | Melbourne | 311794 |
| Lau, Lawrence Kok-loong | Sydney | 1836 |
| Lau, Swan Hiang | Sydney | 345818 |
| Law, Anthony Lawrence | Balwyn | 9310 |
| Lawler, Garry Bart | Port Macquarie | 311450 |
| Lawler, Tracey Lee | Muswellbrook | 346434 |
| Lawrence, Bruce Edward | Riverwood | 1837 |
| Lawrence, Clayton Brian | Eastwood | 476696 |
| Lawrence, George Nigel | Bowral | 959 |
| Lawry, Kim Ellen | Sydney | 413552 |
| Lawson, David Millard | Sylvania | 1838 |
| Lawson, John Reginald | Fig Tree Pocket | 6328 |
| Lawson, Sandra Patricia | Melbourne | 319608 |
| Lawton, Christopher John | Sydney | 182263 |
| Layland, Grant Stanley | Sydney | 301424 |
| Lazar, Brian | Montmorency | 8095 |
| Lazarou, George | Mount Lawley | 199148 |
| Lbh Audit Pty Ltd | Payneham | 460857 |
| Ldb Audit Services Pty Ltd | Blackburn | 313836 |
| Lebovits, Robert | Malvern | 9173 |
| Lecornu, Mark Ross | Toorak Gardens | 299899 |
| Ledger, Ross Edward | West Perth | 13686 |
| Ledger, Ross Gregory | West Perth | 14163 |
| Lee, Alan Kok Keng | Doncaster | 190397 |
| Lee, Benjamin Thuan Hock | Melbourne | 464235 |
| Lee, Bun Kiem | Sydney | 4439 |
| Lee, Ivan | Engadine | 480518 |
| Lee, Matthew Feng | Parramatta | 199146 |
| Lee, Raymond YI Kuen | Sydney | 389396 |
| Lee, Vincent Weng Sum | Nedlands | 14147 |
| Lee, Yolanda Amelia | Darlinghurst | 1668 |
| Leeke, Kirby James | Everton Park | 6869 |
| Leemon, Ryan Andrew | Melbourne | 431716 |
| Lees, Michael Andrew | Nowra | 474473 |
| Lefevre, Isabelle Emilienne Marie | Melbourne | 216381 |
| Leighton, Kevin Anthony | Sydney | 227272 |
| Leighton, Patricia Ann | Kalgoorlie | 13558 |
| Leins, Helmut | Crows Nest | 548 |
| Leivesley, Matthew Robert | Sydney | 422217 |
| Lennon, Mark James | Miranda | 2965 |
| Leonard, Graham Terry | Sydney | 465072 |
| Leonardi, Mario | Ingham | 6331 |
| Leong, Chong Peng | Como | 342131 |
| Leong, Joseph Chiu Chiong | Subiaco | 13870 |
| Leong, Raymond SI YA | Maroubra | 1405 |
| Leotta, John Angelo | Sydney | 175126 |
| Lester, Abraham | Caulfield South | 10705 |
| Leung, Benedict Kwong Yiu | Battery Point | 180 |
| Levert Audit Pty Ltd | Sinnamon Park | 496146 |
| Levin, Barry Philip | Balcatta | 296904 |
| Levy, Phillip Raymond | Artarmon | 3853 |
| Lewis, Graham Eric | Condobolin | 1122 |
| Lewis, Paul Raymond | Southbank | 214045 |
| Lewis, Robert Graham | Sydney | 284142 |
| Lewsen, Darren Shawn | Perth | 318451 |
| Leydin, Melanie Jaye | South Melbourne | 212298 |
| Li, Biu | Sydney | 4360 |
| Li, David Mow Shing | Chatswood | 3124 |
| Li, Elton Kwok Fai | Lane Cove | 4325 |
| Li, Robin King Heng | Melbourne | 519871 |
| Li, Wing Kei | Sydney | 493706 |
| Liang, Zhiyuan | Sydney | 473429 |
| Liat, Francis Wen Gee | Box Hill | 10727 |
| Liddell, Gary William | South Melbourne | 8820 |
| Liddy, Peter Anthony | Cronulla | 167484 |
| Liesch, Mark Allan | Toowoomba | 310193 |
| Liew, Wilfred | Melbourne | 510431 |
| Liguory, Fiedelis Roshan | Sydney | 275933 |
| Lim, Fang Huai | Sydney | 16520 |
| Lim, Heng Kwang | Templestowe Lower | 442682 |
| Lim, Robert Tian Chon | Stirling | 13362 |
| Lim, Sim Kwong | Victoria Park | 14053 |
| Lin, Changchun | Brisbane | 474443 |
| Lindbeck, Barry Neale | Cardiff | 4577 |
| Lindemann, Shaun Jason | Brisbane | 300187 |
| Lindsay, Mark Thomas | Darling Point | 304294 |
| Ling, James Miau Siang | Burwood | 4293 |
| Linschoten, Anton Johan | Southbank | 240037 |
| Lipson, David | Bondi Junction | 1601 |
| Lissa, Gary Aaron | Lindfield | 2897 |
| Lissauer, David Arthur | Melbourne | 9999 |
| Liston, Kieran Patrick | Malvern | 9528 |
| Litchfield, Graham William | Nerang | 4100 |
| Little, John Macdonnell | Torrens | 222570 |
| Liu, Stephen Kin-ming | Sydney | 2666 |
| Livestock Audit Services Pty Ltd | Albury | 490443 |
| Lloyd, Barrie John | Dulwich | 5357 |
| Lloyd, Mark Brendon | Newport | 3936 |
| Lnp Audit And Assurance Pty Ltd | Sydney | 420246 |
| Lo, Robert Kien Joo | Mount Waverley | 8744 |
| Lobley, Samuel David | Southbank | 426382 |
| Lock, Newell | Hawthorn | 10684 |
| Locke, Robert James | Armidale | 2931 |
| Lockwood, Ross Peter | Brisbane | 6337 |
| Lockwood, Stephen Mcleod | Sydney | 3915 |
| Loewy, Gary Thomas | Darling Point | 4184 |
| Logan, Kate Louise | Southbank | 509224 |
| Logicca Assurance Pty Limited | Sydney | 302485 |
| Logue, Gregory John | Sydney | 280666 |
| Loh, Leanne Beow Lean | Hawthorn | 10385 |
| Lojszczyk, Marcus Tadeusz | Adelaide | 339671 |
| Loke, Jakin | Sydney | 472396 |
| Lonergan, Joanne Denise | Melbourne | 298443 |
| Long, George Walter | Keysborough | 8365 |
| Long, Sharyn Anne | Perth | 160981 |
| Lonnon, Kenneth Joseph | Penshurst | 4185 |
| Loots, Albert Smith | Brisbane City | 314300 |
| Lopez, Josie-marie Liang | Canberra | 512187 |
| Lord, Graeme Bernard | Blairmount | 1407 |
| Lord, Martin | Hornsby | 4212 |
| Lotter, Geoff | Perth | 292221 |
| Louwrens, Elizabeth Francina | Leederville | 472122 |
| Love And Partners Auditors Pty Ltd | Maroochydore | 313440 |
| Lovell, Bronwyn Elizabeth | Brisbane | 523287 |
| Lovett, Alan Fraser | Frenchs Forest | 541 |
| Low, David Cheng-kok | Miranda | 1613 |
| Low, Dennis Ming Chung | Sydney | 2933 |
| Low, Edmund | North Parramatta | 1186 |
| Low, Michael Chin | Clagiraba | 3 |
| Lowe, Jeremy Alexander | Maryborough | 5860 |
| Lowe, Robin Ewan | Sale | 10072 |
| Lowe, Sarah Nicole | Melbourne | 412580 |
| Lowe, Tony | Chermside West | 6509 |
| Lower, Stephen Henry | Penrith | 900 |
| Lowry, Andrew Peter | Osborne Park | 324221 |
| Lowy, Robert Maxwell | Sydney | 1187 |
| Loxton, John Birmingham | Carindale | 6342 |
| Lu, Kee Kuang | Chatswood | 64872 |
| Lucas, Scott Graham | Hamilton | 4384 |
| Luck, Geoffrey Michael | Joondalup | 15566 |
| Luckins, Jeffrey Campbell | Melbourne | 173210 |
| Ludeke, Kenneth Bernard | Robina | 169 |
| Ludeman, Terry Scott | Melbourne | 527545 |
| Luey, Anthony | ST Leonards | 4426 |
| Lukin, Richard Anthony | Nedlands | 13954 |
| Lumsden, Mark | Sydney | 486308 |
| Lunardello, Kristian William | Doncaster East | 471162 |
| Lunn, Matthew Thomas | Barangaroo | 206288 |
| Luong, Kinh Luan | Sydney | 493811 |
| Luscombe, Donald | Springwood | 3656 |
| Lutwyche, Craig Anthony | Geeveston | 299745 |
| Lynch, Eamon John | Highfields | 452639 |
| Lynch, Steven John | Peakhurst | 315702 |
| Lynch, Terence Patrick | Pialba | 5933 |
| Lyons, Wayne Roderick | Bardon | 6008 |
| Lzr Audit & Assurance Pty Ltd | Armadale | 431777 |