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A to Z of accountancy abbreviations

Look up organisations, qualifications, designations, standards and other abbreviations.

The inclusion of an organisation in this list (and any associated qualification or post nominal letters) does not confer any status or recognition. You should always seek to establish the criteria for membership, regulatory framework and standards of ethical/professional conduct to satisfy your requirements.

A

AA

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AA

Accountant-administratieconsulent (Netherlands)

AAAP

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AAAP

Associate of the Association of Accountancy Practitioners

AACB

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AACB

Associate of the Association of Certified Book-Keepers

AAFA

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AAFA

Association of Accountants, Financial Workers and Auditors of Republic of Macedonia

AAP

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AAP

Association of Accountancy Practitioners
Address: 74 Bradford Lane, Bradford, West Yorkshire, BD3 8LU Tel: 07880 623455

AARF

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AARF

Australian Accounting Research Foundation

AAS

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AAS

Australian Accounting Standard

AASE

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AASE

Australian Associated Stock Exchange

ABV

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ABV

Accredited in Business Valuation (US)
(from AICPA)

ACB

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ACB

Association of Certified Book-Keepers

ACEA

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ACEA

Associate of the Institute of Cost and Executive Accountants

A.Comm.A

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A.Comm.A

Associate of the Society of Commercial Accountants (1942-1974)

ACWA

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ACWA

Associate of the Institute of Cost and Works Accountants (1919 – 1972)

AFCA

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AFCA

Associate of the Association of Financial Controllers and Administrators

AFPC

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AFPC

Advanced Financial Planning Certificate

AFROSAI

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AFROSAI

African Organization of Supreme Audit Institutions

AFTA

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AFTA

Associate of the Federation of Tax Advisers

AIAC

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AIAC

Associate of the Institute of Company Accountants (1928-1974)

AIMC

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AIMC

Associate of the Institute of Management Consultancy (which merged with the Institute of Business Advisers in 2007 to form the Institute of Business Consulting, which was renamed Institute of Consulting) in 2011.

ANTO

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ANTO

Accountancy National Training Organisation
(Closed on 31 March 2002. With the agreement of the DfES the essential work of ANTO was taken over by the Accountancy Occupational Standards Group - see AOSG)

AOSG

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AOSG

Accountancy Occupational Standards Group
The AOSG was an independent organisation formed by four of the main professional accountancy bodies (AAT, CIMA, CIPFA and ICAEW) for the development and promotion of national occupational standards in accountancy and the continuation of key activities previously managed by ANTO. In April 2008 the functions of AOSG were transferred to the Financial Services Skills Council - see FSSC.

APCIMS

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APCIMS

Association of Private Client Investment Managers and Stockbrokers, now The Wealth Management Association (WMA)

AQR

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AQR

Audit Quality Review

ARABOSAI

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ARABOSAI

Arab Organization of Supreme Audit Institutions

ARB

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ARB

Accounting Research Bulletin
(from AICPA)

ASAA

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ASAA

Associate of the Society of Accountants and Auditors (this body was later known by the names: Society of Incorporated Accountants and Auditors, Society of Incorporated Accountants). No longer an active qualification (the Society was dissolved in 1957 and members joined the ICAEW, ICAI and ICAS).

ASPA

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ASPA

Associate of the Society of Practising Accountants
(located at the Corporation of Public Accountants/Association of Certified Public Accountants at 52, Market Street, Wigan, Tel:01942 510145)

AuSB

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AuSB

Auditing Standards Board (Canada)

C

CA

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CA

Chartered Accountant, eg Member of the Institute of Chartered Accountants of Scotland or Canadian Institute of Chartered Accountants

CACIP

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CACIP

Chartered Accountants' Charities Investment Pool

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CAJEC

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CAJEC

Chartered Accountants Joint Ethics Committee

CALL

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CALL

Chartered Accountants' Library Limited

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CAPET

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CAPET

Chartered Accountants' Permanent Education Trust

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CAS

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CAS

Chinese Accounting Standards

CAT

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CAT

Certified Accounting Technician (ACCA)

and

Chartered Accountants' Trustees Ltd.

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CATER

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CATER

Chartered Accountants' Trust for Education and Research

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CCAB

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CCAB

Consultative Committee of Accountancy Bodies

The major accountancy bodies in the UK and Ireland first joined together in 1974 to form the CCAB. It provides a forum in which matters affecting the profession as a whole can be discussed and co-ordinated and enables the profession to speak with a unified voice to the government. Currently made up of the Institute of Chartered Accountants in England and Wales (ICAEW); the Institute of Chartered Accountants of Scotland (ICAS); the Institute of Chartered Accountants of Ireland (ICAI); the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Public Finance and Accountancy (CIPFA).

CDIPAF

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CDIPAF

Certified Diploma in Accounting and Finance
(from ACCA)

CEAOB

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CEAOB

Committee of European Auditing Oversight Bodies

CF

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CF

Corporate Financier
(designation offered by the ICAEW and Canadian Institute of Chartered Accountants on completion of the Corporate Finance Qualification and work experience requirements)

CFA

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CFA

Chartered Financial Analyst (US)
(designation from the CFA Institute for CFA charterholders)

CIAS

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CIAS

Chinese Independent Auditing Standards

CMA

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CMA

Certificate in Management Accountancy, Institute of Cost and Executive Accountants, "will be issued to a Member, Fellow or Associate who holds the position of a financial executive, controller or director of a standing organisation approved by the Council."

also

Certified Management Accountant (US)
(designation from the Institute of Management Accountants)

also

Certified Management Accountant (Canada)
(designation from the Society of Management Accountants of Canada, a legacy member of CPA Canada, the national organization established to support unification of the Canadian accounting profession)

also

Certificate in Mortgage Advice
(from the Chartered Insurance Institute)

CTPA

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CTPA

Corporate Transfer Pricing Association

D

DipEF

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DipEF

Diploma in Executive Finance from the Institute of Cost and Executive Accountants "for executives who are not accountants"

DipEMA

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DipEMA

Diploma in Executive and Management Accountancy from the Institute of Cost and Executive Accountants, "restricted to Fellows of the Institute and must pass the Diploma Exam"

DPB

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DPB

Designated Professional Body

E

ED

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ED

Exposure Draft for Statements of Standard Accounting Practice (SSAP)
Now called FRED (Financial Reporting Exposure Draft)

F

FAA

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FAA

Fellow of the Central Association of Accountants (No longer an active qualification- the Central Association of Accountants was absorbed by the Institution of Certified Public Accountants, a predecessor body of the Association of Chartered Certified Accountants, in 1933).

FAAP

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FAAP

Fellow of the Association of Accountancy Practitioners

FAS

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FAS

Financial Accounting Standard

FCM

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FCM

Federation des Experts Comptables Mediterraneens

F.Comm.A

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F.Comm.A

Fellow of the Society of Commercial Accountants (1942-1974)

FCPA

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FCPA

Fellow of the Association of Certified Public Accountants (International)

FCPWA

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FCPWA

Fellow of the Faculty of Community, Personal and Welfare Accounting

FCRA

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FCRA

Fellow of the Corporation of Registered Accountants
(a designation of the Corporation of Accountants, 1891-1939)

FCWA

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FCWA

Fellow of the Institute of Cost and Works Accountants (1919–1972)

FIAC

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FIAC

Fellow of the Institute of Company Accountants (1928-1974)

FMI

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FMI

Financial Management Initiative

FRAG

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FRAG

Technical Release put out by the Financial Reporting and Auditing Group of the ICAEW

FRED

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FRED

Financial Reporting Exposure Draft

FRS

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FRS

Financial Reporting Standard

FSAA

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FSAA

Fellow of the Society of Accountants and Auditors (this body was later known by the names: Society of Incorporated Accountants and Auditors, Society of Incorporated Accountants). No longer an active qualification (the Society was dissolved in 1957 and members joined the ICAEW, ICAI and ICAS).

FSCA

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FSCA

Fellow of the Institute of Company Accountants (1990-2003)
also
Fellow of the Society of Company and Commercial Accountants (1974-1990)

FSPA

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FSPA

Fellow of the Society of Practising Accountants
(located at the Corporation of Public Accountants/Association of Certified Public Accountants at 52, Market Street, Wigan, Tel:01942 510145)

FTA

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FTA

Federation of Tax Advisors

FTCA

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FTCA

Faculty of Taxation Consultants and Advisors (located at 18 Yorkers Gate, Malton, Yorkshire Tel: 01653 600 317)

FTII

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FTII

Fellow of the Chartered Institute of Taxation(From 1st Jan 2003 existing members can call themselves either FTII or CTA (Fellow ). New members must call themselves CTA (Fellow).

G

GAAP

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GAAP

Generally Accepted Accounting Principles

GAAS

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GAAS

Generally Accepted Auditing Standards

GAPP

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GAPP

Generally Accepted Principles and Practices

GASMU

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GASMU

Government Accountancy Service Management Unit
name changed to Development of Accountancy Resources Team (DART) in 1996

GC100

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GC100

Association for the General Counsel and Company Secretaries of FTSE100 companies

GFRAC

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GFRAC

Global Financial Reporting Advocacy Committee (of the Association for Investment Management and Research (AIMR) Now the CFA Institute)

GFRS

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GFRS

Gibraltar Financial Reporting Standard

GNLSCA

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GNLSCA

Grimsby and North Lincolnshire Society of Chartered Accountants

GSC

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GSC

Global Steering Committee - under the auspices of IFAC

I

IAASA

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IAASA

Irish Auditing and Accounting Supervisory Authority (Accountant Feb 2002)

IACJCE

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IACJCE

Instituto de Auditores-Censores Jurados de Cuentas (Institute of Sworn Auditors) (Spain)

IAPP

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IAPP

Independent Auditing Practice Pronouncement (China)

IAPS

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IAPS

International Auditing Practice Statement

IAS

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IAS

International Accounting Standard

ICAR

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ICAR

International Center for Accountancy Reform

ICPASA

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ICPASA

Institute of Certified Public Accountants of South Africa
Now: South African Institute of Professional Accountants

IEKA

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IEKA

Albanian Institute of Authorised Chartered Accountants

IFRS

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IFRS

International Financial Reporting Standard

ISA

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ISA

International Standard on Auditing (found in the IFAC Handbook)

J

JAC

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JAC

Joint Audit Committee

JDS

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JDS

Joint Disciplinary Scheme

JIBC

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JIBC

Joint Investment Business Committee

JIC

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JIC

Joint Insolvency Committee

JIMU

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JIMU

Joint Insolvency Monitoring Unit
(Disbanded in 2004)

JMU

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JMU

Joint Monitoring Unit

K

KACR

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KACR

Komora Auditoru Ceske Republiky (Czech Republic)

L

LAA

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LAA

Licentiate of the Central Association of Accountants (No longer an active qualification- the Central Association of Accountants was absorbed by the Institution of Certified Public Accountants, a predecessor body of the Association of Chartered Certified Accountants, in 1933)

LACPA

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LACPA

Lebanese Association of Certified Public Accountants

Lic. App

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Lic. App

Licentiate of the Association of Accountancy Practitioners

M

MLRO

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MLRO

Money Laundering Reporting Officer

N

NAS

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NAS

Non-Audit Services

NIvRA

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NIvRA

Nederlands Instituut van Registeraccountants
Merged in January 2013 with NOvAA to form the NBA (Nederlandse Beroepsorganisatie van Accountants)

NOVAA

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NOVAA

Nederlands Instituut van Accountants-Administratieconsulenten
Merged in January 2013 with NIVRA to form the NBA (Nederlandse Beroepsorganisatie van Accountants)

NSC

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NSC

National Student Council (ICAEW)

O

OLACEFS

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OLACEFS

Organization of Latin American and Caribbean Supreme Audit Institutions

P

PAC

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PAC

Professional Accounting Certificate (from ICAEW)

PAQ

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PAQ

Professional Accountancy Qualifications (Group)

PIA

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PIA

Personal Investment Authority

PNA

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PNA

Professional National Accountant (Australia)

PNGAS

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PNGAS

Papua New Guinea Accounting Standards

POB

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POB

Public Oversight Board (established to oversee IFAC's public interest activities)
also
Public Oversight Board (USA)
and
Professional Oversight Board (UK). From 2 July 2012 work on professional oversight will be carried out by the Conduct Committee of the Financial Reporting Council.

POBA

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POBA

Professional Oversight Board of the Accountancy Profession
Renamed as the Professional Oversight Board in 2005/6 to reflect its 'responsibilities for overseeing the regulation of the actuarial profession in addition to its previous responsibilities for the accountancy profession.'

PQE

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PQE

Post qualification experience

PQWE

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PQWE

Post qualification work experience

PSAC

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PSAC

Public Sector Audit Sub-Committee
Committee of the ICAEW Audit and Assurance Faulty which promotes the interest of members working in the public sector.

PSASB

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PSASB

Public Sector Accounting Standards Board (Australia)

PSB

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PSB

Professional Standards Board (ICAEW)

PSO

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PSO

Professional Standards Office

PSSRAP

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PSSRAP

Public Sector Special Reports of Accountants Panel
Panel of the ICAEW Audit and Assurance Faculty dealing with the special reports of accountants and auditors in the public sector by negotiating with government.

Q

QAD

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QAD

Quality Assurance Department
ICAEW department that conducts monitoring visits to firms that fall within the scope of the Practice Assurance (PA) scheme.

R

RQB

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RQB

Recognised Qualifying Body

RSB

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RSB

Recognised Supervisory Body

S

SAO

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SAO

Senior Accounting Officer

SEEPAD

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SEEPAD

South Eastern European Partnership on Accountancy Development

SELE

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SELE

Silogos Egekrimenou Logiston - Elegton Ellados
[Association of Certified Accountants and Auditors of Greece]

SIAS

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SIAS

Specific Independent Auditing Standard (China)

SIAT

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SIAT

Society of International Accounting Technicians

SOFA

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SOFA

Society of Financial Advisers

SORP

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SORP

Statement of Recommended Practice

SOX

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SOX

Sarbanes Oxley Act

SQC

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SQC

Smaller Quoted Companies

SRO

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SRO

Self Regulatory Organisation

T

TECH

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TECH

Technical Release put out by the Business Law Committee of the ICAEW

TIEA

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TIEA

Tax Information Exchange Agreement

TOC

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TOC

Tecnico oficial de contas (Portugal)(accountant)

TOPP

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TOPP

Training Outside Public Practice

TPQ

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TPQ

Tax Professional Qualification (HMRC)

TR

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TR

Technical Release (now continued by Technical Releases from individual Faculties and Departments of the ICAEW)

TSB

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TSB

Technical Strategy Board (ICAEW)

U

V-Z

vBP

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vBP

Vereidigte Buchprufer (Certified Accountant)(Germany)

WMA

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WMA

The Wealth Management Association (WMA)
(Formerly the Association of Private Client Investment Managers and Stockbrokers)

WP

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WP

Wirtschaftsprufer (Certified Auditor) (Germany)

XBRL

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XBRL

eXtensible Business Reporting Language

XJICPA

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XJICPA

Xinjing Institute of Certified Public Accountants

YCAG

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YCAG

Young Chartered Accountants' Group

YCAN

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YCAN

Young Chartered Accountants' Network