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 |
