A-Z of abbreviations

The directory of accountancy abbreviations is published by the ICAEW Library & Information Service and provides an A to Z of abbreviations used in the accountancy profession and related fields. The list covers abbreviations for organisations, qualifications and acronyms of accounting documents.

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.

A4S

Accounting for Sustainability

AA

Accountant-administratieconsulent (Netherlands)

AAA

American Accounting Association
also
Accountants and Auditors Association (United Arab Emirates)
also
Authority of Audit and Accounting (Lithuania)

AAAI

Associate of the Institute of Administrative Accountants
(no longer a valid qualification- the body is now called Institute of Financial Accountants, and their qualification is AFA).

AAAP

Associate of the Association of Accountancy Practitioners

AABA

Association for Accountancy & Business Affairs

AACB

Associate of the Association of Certified Book-Keepers

AADB

Accountancy and Actuarial Discipline Board

AAFA

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

AAG

Airline Accounting Guidelines
(issued by the International Air Transport Association)

AAIA

Associate of the Association of International Accountants

AALPFA

Associate of the Association of Latino Professionals in Finance and Accounting
(Formerly the American Association of Hispanic Certified Public Accountants)

AAMS

Accredited Asset Management Specialist (US)
(from the College for Financial Planning)

AAOIFI

Accounting and Auditing Organisation for Islamic Financial Institutions

AAP

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

AAPA

Association of Authorised Public Accountants
also
Associate of the Association of Authorised Public Accountants

AARF

Australian Accounting Research Foundation

AAS

Australian Accounting Standard

AASB

Australian Accounting Standards Board
also
Auditing and Assurance Standards Board (Canada)

AASE

Australian Associated Stock Exchange

AASMB

Accounting and Auditing Standards Monitoring Board (Sri Lanka)

AASOC

Auditing and Assurance Standards Oversight Council (Canada)
known in French as the Conseil de surveillance de la normalisation en audit et certification (CSNAC).

AAT

Association of Accounting Technicians

AB3C

Auditing Board of the Central Chamber of Commerce of Finland

ABAF

Association of British Accountants in France

ABASA

Association for the Advancement of Black Accountants of South Africa

ABIAF

Association of British Independent Accounting Firms

ABM

Accountancy Board of Malta

ABN

Accounting Bodies Network

ABV

Accredited in Business Valuation (US)
(from AICPA)

ACA

Associate of the Institute of Chartered Accountants in England and Wales
also
Associate of the Institute of Chartered Accountants in Ireland

ACAT

Association of Church Accountants and Treasurers

ACAUS

Association of Chartered Accountants in the US

ACB

Association of Certified Book-Keepers

ACCA

Association of Chartered Certified Accountants
(Member of the Consultative Committee of Accountancy Bodies)
also:
Associate of the Association of Chartered Certified Accountants

ACEA

Associate of the Institute of Cost and Executive Accountants

ACEVO

Association of Chief Executives of Voluntary Organisations

ACFE

Association of Certified Fraud Examiners

ACFEI

American College of Forensic Examiners International

ACIArb

Associate of the Chartered Institute of Arbitrators

ACIB

Associate of the Chartered Institute of Bankers (now the ifs School of Finance)

ACIBS

The Associateship Course
(Associate of the Chartered Institute of Bankers in Scotland)

ACIE

Association of Charity Independent Examiners

ACII

Associate of the Chartered Insurance Institute

ACIS

Associate of the Institute of Chartered Secretaries and Administrators

ACMA

Associate of the Chartered Institute of Management Accountants
also
Associate of the Institute of Cost and Management Accountants of Pakistan

ACMI

Associate of the Chartered Management Institute

ACPA

Associate of the Institute of Certified Public Accountants in Ireland
also
Associate of the Association of Certified Public Accountants (International)
also
Affiliated Conference of Practicing Accountants International
also
Associate of the Association of Certified Public Accountants
(formerly known as the Corporation of Public Accountants)

ACRA

Accounting and Corporate Regulatory Authority (Singapore)
or
Associate of the Corporation of Registered Accountants
(a designation of the Corporation of Accountants, 1891-1939)

AcSB

Accounting Standards Board (Canada)

AcSEC

Accounting Standards Executive Committee (US)
(now known as the Financial Reporting Executive Committee)

ACT

Association of Corporate Treasurers
also
Association for Computers and Taxation (US)

ADAA

Abu Dhabi Accountability Authority

ADIT

Advanced Diploma in International Taxation
(offered by the Chartered Institute of Taxation)

AECA

Asociacion Espanola de Contabilidad y Adminsitracion de Empresas
(Spanish Association of Accounting and Business Administration)

AEP

Accredited Estate Planner (US)
(from the National Association of Estate Planners and Councils)

AFA

Associate of the Institute of Financial Accountants

AFCA

Associate of the Association of Financial Controllers and Administrators

AFM

Autoriteit Financiële Markten (Netherlands Authority for the Financial Markets)

AFPC

Advanced Financial Planning Certificate

AFROSAI

African Organization of Supreme Audit Institutions

AFROSAI-E

African Organization of English-speaking Supreme Audit Institutions

AFTA

Associate of the Federation of Tax Advisers

AGA

Association of Government Accountants (US)

AGIG

Accountants Group in Germany

AIA

Association of International Accountants
also
Associate of the Institute of Actuaries
also
Association for Integrity in Accounting

AICB

Associate of the Institute of Certified Book-Keepers

AICM(Cert)

Associate Member of the Institute of Credit Management

AICPA

American Institute of Certified Public Accountants
or
Association of International Certified Professional Accountants

AIDB

Accountancy Investigation and Discipline Board
(now the Accountancy & Actuarial Discipline Board)

AIFP

Associate of the Institute of Financial Planning

Aifs

Associate of the ifs School of Finance

AIIT

Associate of the Institute of Indirect Taxation

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.

AIMgt

Previous qualification of the Institute of Management (now the Chartered Management Institute). For the current membership qualification, see ACMI.

AIMR

Association for Investment Management and Research (now the CFA Institute)

AISMA

Association of Independent Specialist Medical Accountants

AIU

Audit Inspection Unit

ALIA

Associate of the Life Insurance Association (now the Personal Finance Society)

ALPFA

Association of Latino Professionals in Finance and Accounting (US) (formerly the American Association of Hispanic Certified Public Accountants)

AMCT

Associate member of the Association of Corporate Treasurers

AMIA

Affiliate member of the Association of International Accountants

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)

AOA

Auditing Oversight Authority (Slovak Republic)

AOB

Auditors Oversight Board (Egypt)
or
Audit Oversight Board (Malaysia)

AOC

Auditor Oversight Commission (Germany)

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.

AOSSG

Asian-Oceanian Standard-Setters Group

APA

Association of Practising Accountants

APA

Accredited Professional Accountant
(from the Society of Professional Accountants- Canada)

APAK

Abschlussprüferaufsichtskommission (German Auditor Oversight Commission)

APB

Auditing Practices Board (formerly the Auditing Practices Committee)
also
Accounting Principles Board (US)

APC

Auditing Practices Committee
(now the Auditing Practices Board)

APCIMS

Association of Private Client Investment Managers and Stockbrokers

APCTP

Association des Comptables du Tresor Public
(Association of the Accountants of the Treasury - France)

APFS

Associate of The Personal Finance Society

APMI

Associate of the Pensions Management Institute

APOTEC

Associacao Portuguesa de Tecnicos de Contabilidade
(Portuguese Association of Accountants)

APP

Association of Partnership Practitioners

AQF

Audit Quality Forum

ARABOSAI

Arab Organization of Supreme Audit Institutions

ARB

Accounting Research Bulletin
(from AICPA)

ARC

Accounting Regulatory Committee

ARICS

Professional associate of the Royal Institution of Chartered Surveyors (now MRICS)

ASA

Accredited Senior Appraiser (US)
(from the American Society of Appraisers)

ASB

Accounting Standards Board (formerly the Accounting Standards Committee)
also
Auditing Standards Board (US)
(AICPA technical committee for auditing, attestation and quality control)

ASC

Accounting Standards Committee (now the Accounting Standards Board)

ASCA

Associate of the Institute of Company Accountants
also
Arab Society of Certified Accountants

ASCPA

Australian Society of Certified Practising Accountants

ASFA

Associate of the Society of Financial Advisers (now the Personal Finance Society)

ASIC

Australian Securities and Investment Commission

ASLG

Arab Sustainability Leadership Group

ASOSAI

Asian Organization of Supreme Audit Institutions

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)

ASR

Accounting Series Releases
(from the U.S. Securities and Exchange Commission)
or
Autorité fédérale de surveillance en matière de révision (Switzerland)
also known as
Autorità federale di sorveglianza dei revisori (Switzerland)

ASWA

American Society of Women Accountants

ATII

Associate of the Chartered Institute of Taxation
(from 1 Jan 2003 existing members can call themselves either ATII or CTA. New members must call themselves CTA.)

ATT

Member of the Association of Taxation Technicians

AuRC

Audit Regulatory Committee

AuSB

Auditing Standards Board (Canada)

AVA

Accredited Valuation Analyst (US)
(from the National Association of Certified Valuation Analysts)

AWSCPA

American Women's Society of CPAs