Abbreviations Commonly Heard at NASBA
Abbreviations Heard at Meetings of the National Association of State Boards of Accountancy
AAA – American Accounting Association
AACSB – American Assembly of Collegiate Schools of Business
ACAP – Advisory Committee on the Auditing Profession (US Treasury Department)
ACCA – Association of Chartered Certified Accountants
ACAT – Accreditation Council for Accountancy and Taxation (NSA affiliated )
ADA – Americans with Disabilities Act
AG – Attorney General
AICPA – American Institute of Certified Public Accountants
ALD – NASBA’s US Accountancy Licensee Database
ALL – Accountancy Licensing Library
ASB – AICPA Auditing Standards Board
ATT – Authorization to test (for Uniform CPA Examination)
AUD – Auditing and Attestation (section of Uniform CPA Examination)
BEC – Business Environment and Concepts (section of the Uniform CPA Examination)
BOA – Board of Accountancy
BOD – Board of Directors
BOE – AICPA’s Board of Examiners
BRP – AICPA/FAF/NASBA Blue Ribbon Panel on Standard Setting for Private Companies
CA – Chartered Accountant
CAC – Compliance Assurance Committee
CAQ – Center for Audit Quality
CBT – Computer-based testing
CGA – Certified General Accountants Association of Canada
CICA – Canadian Institute of Chartered Accountants
CLEAR – Council on Licensure, Enforcement and Regulation
CLEC – CPA Licensing Examinations Committee (formerly NASBA Examinations Committee)
CPA – Certified Public Accountant or Australian Certified Practising Accountant
CPAES – NASBA’s CPA Examinations Services division
CPC- Contador Publico Certificado (Mexican equivalent to CPA)
CPE – Continuing professional education
CPT – Center for the Public Trust
CSG – Contract Steering Group (NASBA/AICPA/Prometric CBT examination contract)
ED – Exposure draft or executive director
ERB – CPA Examination Review Board
FAR – Financial Accounting and Reporting (section of the Uniform CPA Examination)
FASB – Financial Accounting Standards Board
FEI – Financial Executives International
FIAR – Forum for International Accounting Regulators
FRC – Financial Reporting Council (independent regulator in United Kingdom)
GAAP – Generally Accepted Accounting Principles
GAAS – Generally Accepted Auditing Standards
GAGAS – Generally Accepted Government Auditing Standards
GAO – Government Accountability Office
GATS – General Agreement on Trade in Services
IAASB – International Auditing and Assurance Standards Board
IASB – International Accounting Standards Board
ICAA – Institute of Chartered Accountants in Australia
ICAI – Institute of Chartered Accountants in Ireland
ICGN – International Corporate Governance Network
IESBA – International Ethics Standards Board for Accountants
IFAC – International Federation of Accountants
IFRS – International Financial Reporting Standards (prior to 2002 referred to as IAS)
IFIAR – International Forum of Independent Audit Regulators (IFAC affiliated)
IG – Inspector General
IMCP – Instituto Mexicano de Contadorés Publicos
IOSCO – International Organization of Securities Commissions
IPSB – Independent Professional Supervisory Board
IQAB – NASBA/AICPA International Qualifications Appraisal Board
IQEX – International Uniform Certified Public Accountant Qualification Examination
LPA – Licensed Public Accountant
MRA – Mutual recognition agreement
NABA – National Association of Black Accountants
NAFTA – North American Free Trade Agreement
NASBA – National Association of State Boards of Accountancy
NCCPAP – National Council of CPA Practitioners
NCD – National Candidate Database
NQAS – NASBA National Qualification Appraisal Service
NSA – National Society of Accountants
NTS – Notice to schedule (for Uniform CPA Examination)
PCS – Professional Credential Services, Inc. (a NASBA subsidiary)
PA – Public Accountant
PEEC – AICPA Professional Ethics Executive Committee
PCAOB – Public Company Accounting Oversight Board
PIOB – Public Interest Oversight Board (IFAC body )
PMRA – Professional Mutual Recognition Agreement (variation of MRA)
POB – United Kingdom’s Public Oversight Board
PR – Peer Review (as well as Puerto Rico)
QAS – Quality Assurance Service (associated with the NASBA CPE Registry)
REG – Regulation (section of the Uniform CPA Examination)
SAC –Selection Advisory Committee
SAS – Statements on Auditing Standards
SBR – State Board Report (NASBA’s monthly newsletter)
SFAS – State Facilitated Access System (AICPA Peer Review transparency initiative)
SOX – Sarbanes-Oxley Act of 2002 (also called “Sarbox”)
SQCS – Statements on Quality Control Standards
SSAE – Statements on Standards for Attestation Engagements
SSARS – Statements on Standards for Accounting and Review Services
TAC – The Accountants Coalition (E&Y, PWC, D&T, KPMG, GT)
UAA – Uniform Accountancy Act
USTR – US Trade Representative
WTO – World Trade Organization
XBRL – Extensible Business Reporting Language