| Member Name | University Affiliation |
|---|---|
| Herbert V Ladley | |
| R Michael LaGrone | Clemson Univ |
| Roland Lloyd Laing | |
| Indrarini Laksmana | Georgia State University |
| Marco Lam | Western Carolina Univ |
| Kenneth R Lambert | Univ of Memphis |
| Judy Land | |
| Gerald H Lander | Univ of South Florida |
| Wayne Landsman | Univ of North Carolina-Chapel Hill |
| Mark Lang | Univ of North Carolina-Chapel Hill |
| Craig J Langstraat | Univ of Memphis |
| Danny Lanier | Univ of Georgia |
| Ernest R Larkins | Georgia State Univ |
| Raymond Larson | Appalachian State Univ |
| Sabrina Laskoe | Ambridge Accounting, Inc |
| Sharon Lassar | Florida Atlantic Univ |
| Malcolm H Lathan | Univ of Virginia |
| Roland J. LaTulip | |
| Raymond C Lauver | Price Waterhouse LLP |
| Raymond G Laverdiere | Old Dominion Univ |
| Kenneth A Lavery | High Point Univ |
| Howard Lawrence | Christian Brothers Univ |
| Carol Lawrence | University of Richmond |
| Mark Lawrence | Nova Southeastern Univ |
| Kristine C. Lawyer | Peace Col |
| Kenneth R Lea | Tennessee State Univ |
| Bih-Ru Lea | Univ of Louisville |
| Carol Leary | George Mason Univ |
| Marc I Lebow | Virginia State Univ |
| Thomas A Lee | Univ of Alabama-Tuscaloosa |
| Dong Young Lee | Nova Southeastern Univ |
| Chih-Chen Lee | Florida International Univ |
| Christie Lee | Lanier Tech Inst |
| Joseph Legoria | Mississippi State Univ |
| Mark W Lehman | Mississippi State Univ |
| Wayne E Leininger | Virginia Tech |
| Wayne E Leininger | Virginia Tech |
| Robert Alan Leitch | Univ of South Carolina-Columbia |
| Mary Jane Lenard | Barton Col |
| Thomas B Leonard | Price Waterhouse LLP |
| C Angela Letourneau | Winthrop Univ |
| M C Letsinger | Univ of Tennessee-Knoxville |
| Samuel L Lett | Auburn Univ-Montgomery |
| David LeVeau | East Tennessee State Univ |
| Carolyn Levine | Duke Univ |
| Alan S Levitan | Univ of Louisville |
| Patsy A Lewellyn | Univ of South Carolina-Aiken |
| Craig Lewis | Vanderbilt Univ |
| Dave Lichtenfels | St Petersburg Jr Col |
| Teresa Lightner | Univ of Georgia |
| Susan B Lione | Inst of Internal Auditors |
| Barbara Lippincott | Univ of South Florida |
| Arthur Lipson | Stanley L Cohen |
| Roger L Lirely | Western Carolina Univ |
| Arthur L Litke | H Zinder Assoc |
| Philip Little | Western Carolina Univ |
| Harold T Little, Jr | Western Kentucky Univ |
| Patricia G Lobingier | Wake Forest Univ |
| Adrian A Locklear | |
| Christopher H Loesch Jr | US General Acctg Office |
| Barbara J Loewen | |
| Cynthia Frownfelter Lohrke | Samford Univ |
| William H Lovell | Blanchfield Army Community Hospital |
| Suzanne Hawks Lowensohn | Barry Univ |
| Gregory S Lucas | Robert Bowden Inc |
| William V Luckie | Mercer Univ-Macon |
| Stephen E Ludwig | Georgia Southern Univ |
| James Lukawitz | Univ of Memphis |
| Leann Luna | Univ of North Carolina-Wilmington |
| Dale Lunsford | Univ of Alabama-Tuscaloosa |
| Gary A Luoma | Univ of South Carolina-Columbia |
| Antoinette Lynch | Univ of South Florida |
| Luann Johnson Lynch | Univ of Virginia-Grad |
| Joseph T. Lyons |