| MD Audit Pty Ltd | North Sydney | 427184 |
| Macdonald, Alec Andrew | Mackay | 176012 |
| Macdonald, John William | Melbourne | 335020 |
| Macdonald, Robert David | North Sydney | 8860 |
| Mackay, James Norman | Seven Hills | 6347 |
| Mackenroth, Michael David | West Lakes | 5371 |
| Mackenzie, Brock Alexander | Docklands | 417368 |
| Mackenzie, Dannielle Nicole | Albury | 468737 |
| Mackenzie, Kelvin Edward | Wollongong | 1674 |
| Mackey, Patrick Alexander | Coorparoo | 6871 |
| Macri, Anthony Domenic | Burswood | 14034 |
| Madden, John Lindsay | Ultimo | 2162 |
| Madden, Kiah Nicole | Orange | 477519 |
| Madden, Martin | Sydney | 4509 |
| Madders, Shaun William | Parramatta | 280400 |
| Madnack, Namdeo Aram | Perth | 509881 |
| Magnussen, Robert Kevin | Port Macquarie | 15201 |
| Magree, Robin Neil | Maribyrnong | 7703 |
| Maher Partners Assurance Pty Limited | Taren Point | 338046 |
| Maher, Jason Rodney | Taren Point | 197201 |
| Maher, Shannon Trent | Barangaroo | 267565 |
| Maher, Stephen Anthony | Tamworth | 597 |
| Mahindroo, Yura | Barangaroo | 465626 |
| Mahony, Shaun Richard | Newcastle West | 484458 |
| Mahony, Warwick Grant | Belgrave | 9857 |
| Mai, Alan Gordon | Forest Hill | 9233 |
| Mai, Heinz Gunter | Surrey Hills | 7782 |
| Maiolo, Francis Antony | Preston | 10675 |
| Mair, Ronald James | Walgett | 2969 |
| Makowa, David | Byford | 445344 |
| Malcolm, John David | Inverell | 3953 |
| Malcolm, Keith Ewart | North Fremantle | 13366 |
| Malievaz, Carlo Anthony | Fremantle | 14058 |
| Malkin, Christopher Milton | Kew | 15354 |
| Malkoun, Jason | Rosehill | 453721 |
| Malone, Luke Patrick | Sydney | 379313 |
| Malouf, John Christopher | Hunters Hill | 4420 |
| Malouf, Joseph | Sydney | 3715 |
| Malouf, Paul Stephen | Parramatta | 4141 |
| Maltby, Philip Charles Travers | Bingara | 3863 |
| Mamouney, Stephen John | Wodonga | 16340 |
| Manauzzi, Victor Robert | Maroubra | 180887 |
| Mance, Tony John | Gordon | 518323 |
| Manche & Manche Pty Limited | Birkdale | 311470 |
| Manche, Paul George Joseph | Birkdale | 299027 |
| Mancuso, Salvatore | Leichhardt | 4051 |
| Mangraviti, Kenneth John | Woolloomooloo | 2167 |
| Mani, Sylvain | Camberwell | 10334 |
| Manicaros, Elias | Fortitude Valley | 438807 |
| Manifis, Conley Michael | South Perth | 288782 |
| Mann, Timothy Roger | Brisbane City | 477620 |
| Manning, Laurence Edmond | Mackay | 177582 |
| Mannion, Michael Ernest | Caringbah | 167673 |
| Manos, Con | Myrtle Bank | 359162 |
| Mansfield, Paul Francis | Rose Bay | 2117 |
| Mansom, Barrie Malcolm | Unley | 5380 |
| Mara, Caroline Michelle | Newcastle | 366017 |
| Mare, Raffaele Luigi Antonio | Mordialloc | 9959 |
| Marino, Gregory | Hawthorn | 8626 |
| Marinucci, Phillip | Essendon | 7474 |
| Maris, Glenn Robert | Sydney | 468907 |
| Markou, Con James | Torrensville | 5382 |
| Markoulli, Petros Nicholas | Sydney | 159374 |
| Marks, Andrew Paul | Melbourne | 192433 |
| Marler, David John | Sydney | 496097 |
| Marotta, Sam Peter | Myrtleford | 8799 |
| Marsh, Gary Lanham | Geebung | 5947 |
| Marshall, Benjamin Jay | Eltham | 499903 |
| Marshall, Peter William | Holgate | 1670 |
| Marshall, Stuart James | North Curl Curl | 206545 |
| Martin, Anthony Michael Clayton | Melbourne | 306455 |
| Martin, Bryce | Melbourne | 439043 |
| Martin, Cameron John | Sydney | 327625 |
| Martin, David Graham | Springwood | 3422 |
| Martin, James Richard Herbert | North Sydney | 525472 |
| Martin, Peter | Hurstville | 1671 |
| Martin, Robert Locks | Ashmore | 5965 |
| Martinella, Grant Wayne | Adelaide | 339060 |
| Martinus, Gamini | Sydney | 297398 |
| Mason, Allan John | Bowen Hills | 637 |
| Mason, Cheryl Joanne | Brisbane | 522230 |
| Masselos, James John | Sydney | 195213 |
| Masselos, John James | Sydney | 2171 |
| Massingham, Clive | Brisbane | 490116 |
| Masterson, John Anthony | Northbridge | 3459 |
| Mastroianni, Carlo | Seaforth | 163881 |
| Mathers, James Ivan | Neutral Bay | 2694 |
| Mathew, Martanki | South Perth | 503592 |
| Mathews, Stephen John | Tamworth | 3029 |
| Mathis, Lona | Barangaroo | 494514 |
| Matic, Ranko | Perth | 206061 |
| Matsis, Nicholas | Adelaide | 77466 |
| Mattera, Madeleine | Sydney | 283203 |
| Matthews, Malcolm Tyson | Launceston | 451860 |
| Matthews, Martin Joseph | Newcastle West | 287625 |
| Mattock, Peter Charles | Oyster Bay | 3358 |
| Maundrell, Peter Douglas | Emerald | 180973 |
| Mavath, Raj | Geraldton | 13409 |
| Mawad, George Joseph | Parramatta | 83992 |
| Mawdsley, Brett Daniel | Melbourne | 520205 |
| May, Noel Francis | Cheltenham | 10514 |
| May, Stephen Geoffrey | Parramatta | 324206 |
| Mayall, Peter Mark | Werribee | 15461 |
| Mayberry, Robert Edmund | Sydney | 185903 |
| Mayhew, Tracey Maree | Townsville | 524969 |
| Mayne, John Albert | Torquay | 10193 |
| Maynes, Harry Martin | Brookvale | 1963 |
| Mazars Audit (qld) Pty Limited | Brisbane | 338599 |
| Mazars Melbourne Assurance Pty Ltd | Melbourne | 340500 |
| Mazars Risk & Assurance Pty Limited | North Sydney | 408650 |
| Mazengarb, David Gerard | Sandy Bay | 66121 |
| Mazza, Michael John | Sydney | 161115 |
| Mazzone, Angelo Gabriele | Camberwell | 16207 |
| Mbp Auditors Pty. Limited | Sydney | 322213 |
| Mcadam, Damian Bernard | Tamarama | 4300 |
| Mcallister, Melinda Lee | Eltham | 327244 |
| Mcardle, Marcus | Sydney | 307913 |
| Mcarthur, Andrew Paul | Forster | 160251 |
| Mcauley, John Charles | Lithgow | 3643 |
| Mcbain, David William | Balwyn | 10122 |
| Mcburney Assurance Services Pty Ltd | Sydney | 443940 |
| Mccabe, Caithlin Mary | Sydney | 212186 |
| Mccabe, Paul Anthony Julian | Curl Curl | 4171 |
| Mccann, John Arthur | Dee Why | 3413 |
| Mccarthy, Daniel John | Hobart | 275 |
| Mccarthy, Julian Scott | Adelaide | 482413 |
| Mccarthy, Phillip Norman | North Parramatta | 1007 |
| Mccartin, Leo Maurice | Kensington | 10680 |
| Mccleary, Brian John | Deniliquin | 665 |
| Mcclelland, David Alexander | Tuggerah | 320260 |
| Mccloud, Stephen Wallace | Subiaco | 56657 |
| Mcclure, Randell Francis | Renmark | 5394 |
| Mccluskey, Gregory John | Surrey Hills | 8053 |
| Mccomish, Denise Patricia | Dalkeith | 14144 |
| Mcconachie Stedman Audit And Assurance Pty Ltd | Toowoomba | 465552 |
| Mcconnell, Niall Ruari | Barangaroo | 318781 |
| Mccoy, Rohan John | Peakhurst | 209374 |
| Mccroary, Christopher John | Moorebank | 1055 |
| Mccullough, Peter Glen | Clapham | 5395 |
| Mcdonald, Anthony Wayne | Queanbeyan | 15310 |
| Mcdonald, Bruce Alexander | Tighes Hill | 3777 |
| Mcdonald, Ian Gordon | Grange | 16458 |
| Mcdonald, Michael Joseph | Brisbane | 7059 |
| Mcdonald, Murray Cameron | Brisbane | 166894 |
| Mcdonald, Murray Vincent | Osborne Park | 13923 |
| Mceloney, Barry Stuart | Joondalup | 196149 |
| Mcelvogue, James Sheridan | Barangaroo | 285109 |
| Mcenery, Scott | Toowong | 319563 |
| Mcewan, Benjamin Edward | Wickham | 426222 |
| Mcewen, Glenn James | Hornsby | 208066 |
| Mcfarlane, Ian Allan | Adelaide | 5399 |
| Mcfarlane, Kevin John | Chester Hill | 1609 |
| Mcfillin, Michael Allan | Strathpine | 5881 |
| Mcgann, Michael Robert | Dubbo | 523501 |
| Mcgettigan, Paul Ernest | North Sydney | 293685 |
| Mcgiveron, Dennis John | Invergowrie | 2883 |
| Mcgowan, Corey Paul | Dulwich | 338521 |
| Mcgrath, Martin Ronald | Sydney | 160858 |
| Mcgrath, Peter Frank | Edge Hill | 6112 |
| Mcgree, Russell John | Chatswood | 158374 |
| Mcgregor, David | Melbourne | 202769 |
| Mcgregor, David Lindsay | Oatley | 315239 |
| Mcgregor, Duncan Thomas | East Melbourne | 10026 |
| Mcgurk, Sean Patrick | Perth | 199593 |
| Mchugh, Amanda Gay | Caringbah | 423827 |
| Mcintyre, Peter Gordon | Gosford | 15440 |
| Mcintyre, Stephen Andrew | Chatswood | 1673 |
| Mckay, Lesley Robin | Golden Bay | 15567 |
| Mckean, James Newman | Noosaville | 3417 |
| Mckee, Jeffrey Edward | Castle Hill | 15509 |
| Mckenzie, Graeme Mark | Sydney | 173020 |
| Mckenzie, James Ellis | Adelaide | 5401 |
| Mckenzie, James Ian | Loganholme | 339590 |
| Mckenzie, Kellie Dianne | Brisbane | 443198 |
| Mckenzie, Lyndal Joy | Wonthaggi | 415834 |
| Mckenzie-fowle, Stewart Myles | Stafford | 159895 |
| Mckeown, Allan James | Newcastle East | 4489 |
| Mckeown, Colin John | North Melbourne | 7911 |
| Mckiernan, Brent Phillip | Sydney | 280416 |
| Mclauchlan, Brent Stuart | Sydney | 2159 |
| Mclay, Patrick | Melbourne | 298933 |
| Mclean Delmo Bentleys Audit Pty Ltd | Hawthorn | 296944 |
| Mclean, Gary John | Sydney | 172200 |
| Mclean, Narelle Louise | Warrnambool | 298239 |
| Mclean, Peter James | Newcastle West | 3933 |
| Mcleay, Gregory George | Sydney | 4380 |
| Mclelland, Douglas Hamilton | North Ryde | 914 |
| Mclennan, Duncan Murdoch | Sydney | 192615 |
| Mclindon, Desmond | Thomastown | 10015 |
| Mcloughlin, Martin Eamon | Forestville | 280314 |
| Mcluskie, Paula Ann | Brisbane | 303752 |
| Mcmahon, Ryan William | Sydney | 499924 |
| Mcmanus, John Stuart | Sherwood | 6377 |
| Mcmenamin, Bernard Denis | Melbourne | 9941 |
| Mcmurray, Thomas | Blacktown | 446942 |
| Mcnally, Brendan Patrick Francis | Belrose | 3455 |
| Mcnamara, David Charles | Matraville | 2700 |
| Mcnamara, Stephen Damien | Chatswood | 4228 |
| Mcneill, Russell Gordon | Croydon | 9341 |
| Mcphail, Brian Andrew | Mitcham | 9414 |
| Mcpharlin, Hugh Lachlan | Adelaide | 190759 |
| Mcpherson, Julian Andrew | Sydney | 320166 |
| Mcrae, John Donald | Inverell | 3457 |
| Mcsweeney, Brian Albert | West Chatswood | 1650 |
| Mctaggart, Paul James | Mount Nelson | 177637 |
| Mcveigh, Bradley Graham | Perth | 15507 |
| Meacock, Ben Alan | Barangaroo | 518080 |
| Meates, Derek | Perth | 484589 |
| Meehan, Bruce Robert | Southbank | 8021 |
| Meehan, Logan James | Bundall | 397211 |
| Meehan, Timothy Paul | Balwyn North | 163898 |
| Megale, Rosemary | North Sydney | 297979 |
| Mehta, Rishu | Perth | 479338 |
| Meiklejohn, Lynette Norma | Springwood | 6356 |
| Mekertichian, Shahen | Manly | 4065 |
| Melican, Felicity Kathleen | Warrnambool | 280165 |
| Melik-vartanian, Henrik | South Turramurra | 180240 |
| Mellody, Ronald John | Blackburn | 10453 |
| Mellor, David Anderson | West Perth | 13897 |
| Melrose, Tony Christopher | Castle Hill | 4241 |
| Melville, Ross Alexander | Mount Waverley | 9869 |
| Mendel, Barry Howard | Sydney | 701 |
| Mendl, John Derek | Goulburn | 2315 |
| Menezes, Nicole Valerie | Perth | 497720 |
| Meoli, Flavio Peter Michael | Burwood | 4400 |
| Merchant, Glenn Thomas | Sydney | 154653 |
| Messner, Dennis James | Bella Vista | 3960 |
| Meston, William Paul Ross | Perth | 338869 |
| Meyer, Brian Arthur | Wyong | 4474 |
| Meyer, Michael Saul | Bondi | 2938 |
| Meyerowitz, Leigh-anne | West Perth | 279757 |
| Mgi Assurance (sa) Pty Ltd | Eastwood | 310169 |
| Mgi Audit Pty Ltd | Brisbane | 328479 |
| Mgi Perth Audit Services Pty Ltd | Subiaco | 481220 |
| Mgi Sydney Assurance Services Pty Limited | Sydney | 428123 |
| Miano, Robert Biagio | Melbourne | 185392 |
| Michael Waldie Pty Ltd | Kiama | 491950 |
| Michael, Nick Andrew | Melbourne | 334070 |
| Michael, Phillip Steve | Five Dock | 3941 |
| Michalik, Martin | West Perth | 359931 |
| Middleton, William | Concord | 4416 |
| Mihalos, Alex | Doncaster | 53223 |
| Miles, Adrian Robert | Mayfield | 294587 |
| Milgate, Stephen Robert | Wollongong | 431717 |
| Mill, Andrew James | Southbank | 155558 |
| Miller, Alan John | Burleigh Heads | 15183 |
| Miller, Ben Anthony | Asquith | 437465 |
| Miller, Brett John Watson | ST Leonards | 15439 |
| Miller, Daniel John | Orange | 330295 |
| Miller, Glenn Anthony | Oakleigh | 8373 |
| Miller, Gregory John | Sydney | 193241 |
| Miller, Hilton Jack | Blackburn | 262433 |
| Miller, John William Albert | Buln Buln East | 9281 |
| Miller, Mervyn John Wellesley | Boronia | 7661 |
| Miller, Phillip William | Canberra | 181055 |
| Miller, Rodney Ainslie | Deakin | 478322 |
| Miller, Steven John | Erskineville | 4286 |
| Millington, Carl Raymond | Sydney | 2980 |
| Milner, Arthur John | Sydney | 206227 |
| Milner, Leonard Anthony | Blackburn | 8257 |
| Milum, Rachel Catherine | Docklands | 448912 |
| Mineeff, Alexis Charles | Kellyville | 200722 |
| Minett & Partners Auditing Pty Ltd | Sydney | 283357 |
| Mistry, Ritesh | Sydney | 450042 |
| Mitchell, Brett Adam | Sydney | 289406 |
| Mitchell, Douglas John | Malvern | 270 |
| Mitchell, Graeme Allen | Hurstville | 1691 |
| Mitchell, Gregory John | Cairns | 71749 |
| Mitchell, Mark Anthony | Point Clare | 4552 |
| Mitchell, Peter Jens | Youngtown | 214 |
| Mizael Auditors Pty Ltd | Ringwood | 475038 |
| Mizael, Ryan | Ringwood | 425093 |
| Mkwananzi, Tendai | Brisbane | 409441 |
| Mnsa Pty. Ltd | Sydney | 335255 |
| Modi, Vishal Purushottam | Sydney | 486119 |
| Mogg Osborne Audit Pty. Ltd. | Cobram | 327238 |
| Mogg, Peter Thomas | Cobram | 9776 |
| Mok, Albert Lai Tung | Randwick | 13773 |
| Moller, Radlee David | Parramatta | 427507 |
| Mollese, Vincenzo | Balwyn North | 10365 |
| Molloy, Michael Francis | Springwood | 593 |
| Molluso, Domenic Daniel | Sydney | 490310 |
| Molluso, Joe | Liverpool | 1115 |
| Monaghan, Matthew | Brisbane | 486963 |
| Monger, Allan Norman | Mortdale | 592 |
| Monks, Peter Raymond | Wyoming | 2906 |
| Monsted, Neil John | Denistone | 4440 |
| Montano, Ronald Richard Robert | Roseville | 1552 |
| Moodley, Kesigi | Point Cook | 340177 |
| Mooney, James Andrew | Docklands | 311052 |
| Moore Australia Audit (sa/nt) Pty Ltd | Adelaide | 374246 |
| Moore, Damian Michael | Forster | 492279 |
| Moore, John Ian | Manly | 3566 |
| Moore, Justin Robert | Melbourne | 506427 |
| Moore, Matthew Robert | Gosford | 432293 |
| Moran, Zeina Therese | Carlton North | 177957 |
| Morar, Bhavesh Thakor Lal | Baulkham Hills | 302444 |
| Morcombe, Gary Reginald | East Melbourne | 7304 |
| Morelli, Eric Francis | Cabarita | 1966 |
| Morgan, Pearse Joseph | Moe | 8230 |
| Morgan, Roy Blayney | Sydney | 450283 |
| Morgan, Stephen John | Albany | 13539 |
| Morillo Maldonado, Rafael Jose | Melbourne | 517638 |
| Morkunas, Brett David | Adelaide | 440060 |
| Morris, Brian Thomas | Adelaide | 5421 |
| Morris, Graham Michael | South Melbourne | 8933 |
| Morris, Neil Raymond | Ipswich | 153152 |
| Morris, Paul Kingsley | Lindendale | 160434 |
| Morris, Peter John | Allambie Heights | 3429 |
| Morrison, Lynn | Sydney | 485121 |
| Morrow, Peter Robert | Lismore | 4161 |
| Morrows Audit Pty Ltd | Southbank | 509944 |
| Morse, Tony Desmond | Melbourne | 503637 |
| Mortell, Carmel | Melbourne | 214584 |
| Mortensen, Bryan William | Roseville | 507 |
| Mortimer, Mark Anthony | Chatswood | 1942 |
| Mortley, Ian David | Burleigh Heads | 10176 |
| Morton Watson & Young Audit Pty Ltd | Dandenong | 425652 |
| Morton, Bruce Menzies | Nowra | 3688 |
| Moscovitch, Leon | Malvern | 7556 |
| Moser, Christopher Shedden | Sydney | 1145 |
| Mott, Graham | Sydney | 207112 |
| Mottershead, Clive Charles Alan | Melbourne | 431502 |
| Mountfield, Alan Graham | Manly | 4003 |
| Moutzouris, Gregory John | Burwood | 1346 |
| Moyes, William Murray | Sydney | 870 |
| Mtj Audit Pty Ltd | Turramurra | 488861 |
| Muhlhausler, Timothy Robert Emil | Norwood | 382953 |
| Muir, Paul Joseph | Griffith | 4313 |
| Mulcahy, John Adrian | Melbourne | 83008 |
| Mulford, John Burke | Jamisontown | 1646 |
| Mulhair, Justin | Perth | 524936 |
| Mulherin, Paul Joseph | Casino | 3431 |
| Mullaney, Robert Vernon | Wollongong | 2941 |
| Mullarkey, Thomas Paschal | Melbourne | 475359 |
| Muller, Mark Douglas | Sydney | 190872 |
| Muller, Michael John | Hobart | 55239 |
| Muller, Rene | Sydney | 476921 |
| Muller, Ryan Dennis | Brisbane | 312048 |
| Mulligan, Paul Brendan | Perth | 327679 |
| Munday, David Michael | Melbourne | 451861 |
| Munday, Stephen John | Templestowe Lower | 68163 |
| Mundt, Michael Albert | Wollongong | 283343 |
| Munro, Donald John | Ferny Hills | 5949 |
| Murchison, James Ronald | North Sydney | 3950 |
| Murdoch, Phillip William | Subiaco | 333413 |
| Murdock, David Grantley | Unley | 5428 |
| Murphy, Brent Allan | Carrum Downs | 7845 |
| Murphy, Brian John | South Albury | 1347 |
| Murphy, David John | Nowra | 225387 |
| Murphy, David Victor | Forrest | 223556 |
| Murphy, Garry James | Canberra | 280404 |
| Murphy, James Joseph | Ashgrove | 6878 |
| Murphy, Karen May | Castle Hill | 753 |
| Murphy, Liam John | Brisbane | 214802 |
| Murphy, Michelle Margaret | Lane Cove West | 16395 |
| Murphy, Stephen Hyam | Castle Hill | 754 |
| Murphy, William Michael | Cowra | 868 |
| Murray, Maxwell Ronald Allen | Sydney | 475095 |
| Murrie, Thomas Hope Deuchar | Wentworth Point | 606 |
| Myers, Lawrence | Sydney | 185234 |
| Mylonas, Loucas George | Brisbane | 523522 |