This is a very large order. To a degree, he has already done this when taking moral inventory, but now the time has come when he ought to redouble his efforts to see how many people he has hurt, and in what ways. This reopening of emotional wounds, some old, some perhaps forgotten, and some still painfully festering, will at first look like a purposeless and pointless piece of surgery.  

But if a willing start is made, then the great advantages of doing this will so quickly reveal themselves that the pain will be lessened as one obstacle after another melts away.

These obstacles, however, are very real. The first, and one of the most difficult, has to do with forgiveness. The moment we ponder a twisted or broken relationship with another person, our emotions go on the defensive. To escape looking at the wrongs we have done another, we resentfully focus on the wrong he has done us. This is especially true if he has, in fact, behaved badly at all. Triumphantly we seize upon his misbehavior as the perfect excuse for minimizing or forgetting our own.

Right here we need to fetch ourselves up sharply. It doesn't make much sense when a real tosspot calls a kettle black…we've repeatedly strained the patience of our best friends to a snapping point, and have brought out the very worst in those who didn't think much of us to begin with…

When listing the people we have harmed, most of us hit another solid obstacle. We got a pretty severe shock when we realized that we were preparing to make a face-to-face admission of our wretched conduct to those we had hurt. It had been embarrassing enough when in confidence we had admitted these things to God, to ourselves, and to another human being...  

Though in some cases we cannot make restitution at all, and in some cases action ought to be deferred, we should nevertheless make an accurate and really exhaustive survey of our past life as it has affected other people. In many instances we shall find that though the harm done others has not been great, the emotional harm we have done ourselves has.

Since defective relations with other human beings have nearly always been the immediate cause of our woes, including our alcoholism, no field of investigation could yield more satisfying and valuable rewards than this one. Calm, thoughtful reflection upon personal relations can deepen our insight. We can go far beyond those things which were superficially wrong with us, to see those flaws which were basic, flaws which sometimes were responsible for the whole pattern of our lives. Thoroughness, we have found, will pay—and pay handsomely.

The Twelve Steps and the Twelve Traditions, pp. 77-80

First, it says you don't make the amend immediately, you evolve a willingness to do so. That's a very interesting idea. That the willingness comes before the action itself. Not that it can be measured, but somewhere there's a discipline involved in your willingness to admit to the people you have harmed, through your old dedication to remain in your own selfish, possessive association with yourself, that you have discovered through a spiritual experience a new you! That a miracle has happened and is happening.

Master Teacher, The 12 Step Program and A Course in Miracles, pp. 24.