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