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) until 1 January 2016 when it merged with two other bodies to form the Authority Of Audit, Accounting, Property Valuation And Insolvency Management (AVNT).

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

AAC

Audit and Assurance Council

(formerly the Auditing Practices Board)

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

(SLAASMB Sri Lanka Accounting and Auditing Standards Monitoring Board)

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

It was replaced by the Audit Oversight Unit (AOU) in 2015.

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

ABIAF was dissolved on 6 January 2015.

ABIAL

Association of British and Irish Accountants in Luxembourg

ABM

Accountancy Board of Malta

ABN

Accounting Bodies Network

ABS

Alternative Business Structure

ABV

Accredited in Business Valuation (US)

(from AICPA)

ABWA

Association of Accountancy Bodies of West Africa

AC

Accounting Council now Corporate Reporting Council

(Formerly Accounting Standards Board)

ACA

Associate of the Institute of Chartered Accountants in England and Wales

also

Associate of the Institute of Chartered Accountants in Ireland

ACAP RM

Asociaţia Contabililor şi Auditorilor Profesionişti din Republica Moldova

(Association of Professional Accountants and Auditors of the Republic of Moldova)

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

also

Associate Cost and Management Accountant of the Institute of Cost Accountants of India

ACMI

Associate of the Chartered Management Institute

A.Comm.A

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

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)

ACWA

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

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

Audit Engagement Partner

or

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

AIAC

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

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

(was also the Accountancy & Actuarial Discipline Board)

AIFA

Association of Independent Financial Advisers

now known as the Association of Professional Financial Advisers

AIFP

Associate of the Institute of Financial Planning

Aifs

Associate of the ifs School of Finance

AIIT

Associate of the Institute of Indirect Taxation (IIT). The IIT merged with the Chartered Institute of Taxation in 2012

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 CMI.

AIMR

Association for Investment Management and Research

(now the CFA Institute)

AISG

Accountants International Study Group

AISMA

Association of Independent Specialist Medical Accountants

AIU

Audit Inspection Unit

now the Audit Quality Review Team

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

ANR

Agencija za javni nadzor nad revidiranjem

(Agency for Public Oversight of Auditing, Slovenia)

ANTO

Accountancy National Training Organisation

(Closed on 31 March 2002 it was taken over by the Accountancy Occupational Standards Group)

AOA

Auditing Oversight Authority (Slovak Republic)

AOB

Auditors Oversight Board (Egypt)

or

Audit Oversight Board (Malaysia)

AOC

German Auditor Oversight Commission (Abschlussprüferaufsichtskommission

The term of office of the Auditor Oversight Commission (AOC) expired on 16 June 2016.

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

APAK

German Auditor Oversight Commission (Abschlussprüferaufsichtskommission, APAK)

The term of office of the Auditor Oversight Commission (AOC) expired on 16 June 2016.

APB

Auditing Practices Board (formerly the Auditing Practices Committee) now the Audit and Assurance Council

also

Accounting Principles Board (US)

APC

Auditing Practices Committee

(now the Audit and Assurance Council)

APCIMS

Association of Private Client Investment Managers and Stockbrokers

now The Wealth Management Association (WMA)

APCTP

Association des Comptables du Tresor Public

(Association of the Accountants of the Treasury - France)

APFA

Association of Professional Financial Advisers

formerly known as the Association of Independent Financial Advisers.

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

APSF

Accountancy Profession Strategic Forum

AQF

Audit Quality Forum

AQR

Audit Quality Review

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

ARSP

Auditor Regulatory Sanctions Procedure

ASA

Accredited Senior Appraiser (US)

(from the American Society of Appraisers)

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).

ASAF

Accounting Standards Advisory Forum

ASB

Accounting Standards Board

(formerly the Accounting Standards Committee) now the Corporate Reporting Council

also

Auditing Standards Board (US)

(AICPA technical committee for auditing, attestation and quality control)

ASC

Accounting Standards Committee (now the Accounting Council)

also

Accounting Skills Certificate (ICAEW)

ASCA

Associate of the Institute of Company Accountants (1990-2003)

also

Associate of the Society of Company and Commercial Accountants (1974-1990)

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

ASIG

Auditing Special Interest Group of the British Accounting & Finance Association

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)

ASWA

American Society of Women Accountants

Changed its name in Accounting & Financial Women's Alliance in 2013

ATE

Authorised Training Employer

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.)

ATP

Authorised Training Principal

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)

avnt

Authority of Audit, Accounting, Property Valuation and Insolvency Management

AWSCPA

American Women's Society of CPAs joined AICPA in 2017

BAAEC

Board of Accreditation of Accountancy Educational Courses

(Disbanded March 2001)

BADCASS

Bristol and District Chartered Accountants' Student Society

BAHA

British Association of Hospitality Accountants

now Hospitality Professionals Association (HOSPA)

BAS

Business Advice Service

and

Board for Actuarial Standards

BASE

Business, Accounting and Skills Education

national business competition from ICAEW aimed at sixth form students

BBH

Beds, Bucks and Herts District Society of Chartered Accountants (ICAEW)

BBHCASS

Beds, Bucks & Herts Chartered Accountants' Student Society

BCASS

Birmingham Chartered Accountants' Student Society

BFA

Associate Parliamentary Group on Business, Finance and Accountancy

BFAS

Business Finance Advice Scheme

BICPA

Beijing Institute of Certified Public Accountants

BRADCASS

Bradford and District Chartered Accountants' Student Society

BSP

Business Sustainability Programme

(from ICAEW)

BWMSCA

Birmingham and West Midlands Society of Chartered Accountants

CA

Chartered Accountant

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

CA ANZ

Chartered Accountants Australia and New Zealand

formed by the merger of the Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants in 2014.

CABA

Chartered Accountants' Benevolent Association

CABW

Chartered Accountants for Business in Wales

CACIP

Chartered Accountants' Charities Investment Pool

CAFR

Camera Auditorilor Financiari din Romania

(Chamber of Financial Auditors of Romania)

CAI

Chartered Accountants Ireland

formerly known as the Institute of Chartered Accountants in Ireland

CAIFS

Chartered Accountants Independent Financial Services

also

Chartered Associate of the ifs School of Finance

CAJEC

Chartered Accountants Joint Ethics Committee

CALC

General Charitable Trust of the Worshipful Company of Chartered Accountants in England and Wales

CALL

Chartered Accountants' Library Limited

CAPA

Confederation of Asian and Pacific Accountants

CAPE

Committee on Accounting for Public-benefit Entities

CAPET

Chartered Accountants' Permanent Education Trust

CAQ

Center for Audit Quality

CARB

Chartered Accountants Regulatory Board (Ireland)

CAROSAI

Caribbean Organization of Supreme Audit Institutions

CAS

Chinese Accounting Standards

CASSH

Chartered Accountants' Student Society Huddersfield

CASSL

Chartered Accountants' Student Society of London

CAT

Certified Accounting Technician (ACCA)

and

Chartered Accountants' Trustees Ltd

CATER

Chartered Accountants' Trust for Education and Research

CBA

Certified Bank Auditor (US)

designation from Bank Administration Institute

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).

CCAB EG

CCAB Ethics Group

CCAB EITF

CCAB European Issues Task Force
(now CCAB FEE)

CCAB IITF

CCAB International Issues Task Force

formerly CCAB IPCC

CCAB IPCC

CCAB International Policy Coordinating Committee

now CCAB IITF

CCASS

Cumberland Chartered Accountants' Student Society

CCM

Certified Cash Manager (US)

(from the Association for Financial Professionals)

CCP

Certified Computing Professional (US)

(from Institute for Certification of Computing Professionals)

CCRC

Conseil Canadien sur la Reddition de Comptes

CDCS

Certified Documentary Credit Specialist

(from the ifs School of Finance)

CDIPAF

Certified Diploma in Accounting and Finance

(from ACCA)

CDir

Chartered Director

qualification from the Institute of Directors in the UK

CEAOB

Committee of European Auditing Oversight Bodies

CEBS

Certified Employment Benefits Specialist (US)

(from the International Foundation of Employee Benefits Plans)

CECCAR

Corpul Expertilor Contabili si Contabilior Autorizati din Romania

(Romanian Association of Certified Chartered Accountants)

CeCM

Certificate in Commercial Mortgages

(from ifs School of Finance)

CeFA

Certificate for Financial Advisers

(from ifs School of Finance)

CeLTM

Certificate in Lifetime Mortgages

(from ifs School of Finance)

CeMAP

Certificate in Mortgage Advice and Practice

(from ifs School of Finance)

CeRCC

Certificate in Regulated Customer Care

(from ifs School of Finance)

CeRGI

Certificate of Regulated General Insurance

(from ifs School of Finance)

Cert IPSFR

Certificate in International Public Sector Financial Reporting

Cert IM

Certificate in Investment Management

(from the Chartered Institute for Securities & Investment)

CertITM

Certificate in International Treasury Management

(from the Association of Corporate Treasurers)

CertPFS

Member of the Personal Finance Society by Certificate

CeSRE

Certificate in Supervising in a Regulated Environment

(from ifs School of Finance)

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

Chartered Financial Analyst (US)

designation from the CFA Institute for CFA charterholders

CFAB

Certificate in Finance, Accounting and Business

(from ICAEW)

CFC

Certified Financial Consultant (US)

(designation from the Institute of Financial Consultants)

CFE

Confédération Fiscale Européenne

also

Certified Fraud Examiner (US)

(designation from the Association of Certified Fraud Examiners)

CFF

Certified in Financial Forensics Credential

(from the American Institute of Certified Public Accountants)

CFM

Certified Financial Manager (US)

(designation from Institute of Management Accountants)

CFP

Certified Financial Planner

(designation from the Certified Financial Planner Board of Standards and Institute of Financial Planning)

CFq

Corporate Finance Qualification

(from the Canadian Institute of Chartered Accountants (CICA) and the ICAEW)

CFSA

Certified Financial Services Auditor

(from the Insitute of Internal Auditors)

CGA

Certified General Accountant (Canada)

(designation from the Certified General Accountants Association, which joined CPA Canada in 2014)

CGAP

Certified Government Auditing Professional (US)

(designation from the Institute of Internal Auditors)

CGFM

Certified Government Financial Manager

(designation from the Association of Government Accountants)

CGMA

Chartered Global Management Accountant

ChFC

Chartered Financial Consultant (US)

(designation from The American College)

CIA

Certified Internal Auditor (US)

(designation from the Institute of Internal Auditors)

CIAS

Chinese Independent Auditing Standards

CIB

Chartered Institute of Bankers

(now ifs School of Finance)

CICA

Canadian Institute of Chartered Accountants

(legacy member of CPA Canada, the national organization established to support unification of the Canadian accounting profession)

CICPA

Chinese Institute of Certified Public Accountants

CIFA

Certificate in Investment and Financial Advice

The Securities & Investment Institute issued notification of the withdrawal of the qualification in October 2006 stating that the exam would be fully withdrawn on 30 September 2007.

CIFP

Chartered Islamic Finance Professional

(from the International Centre for Education in Islamic Finance)

CIMA

Chartered Institute of Management Accountants

CIMgt

Companion of the Chartered Management Institute

CIOT

Chartered Institute of Taxation

CIP

Certificate in Investment Planning

(from the Chartered Institute of Bankers in Scotland)

CIPD

Chartered Institute of Personnel and Development

CIPFA

Chartered Institute of Public Finance and Accountancy

CIRA

Certified Insolvency and Restructuring Advisor (US)

(designation from the Association of Insolvency & Restructuring Advisors)

CIRM

Certified in Integrated Resource Management

(from the Association for Operations Management; qualification discontinued in June 2008)

CISA

Certified Information Systems Auditor (US)

(designation from the Information Systems Audit and Control Association)

CISSP

Certified Information Systems Security Professional (US)

(designation from the International Information Systems Security Certification Consortium)

CITP

Certified Information Technology Professional (US)

(designation from the American Institute of Certified Public Accountants)

CLU

Chartered Life Underwriter (US)

(designation from the The American College)

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)

CMAC

Capital Markets Advisory Committee

CMC

Certified Management Consultant

(designation from the International Council of Management Consulting Institutes)

CMIIA

Chartered Institute of Internal Auditors, UK

also

Certified Member, Institute of Internal Auditors (Institute of Internal Auditors, Australia)

CNC

Conseil National de la Comptabilité

(now known as the Autorité des Normes Comptables)

CNCC

Compagnie Nationale des Commissaires aux Comptes (France)

C&NWCASS

Chester and North Wales Chartered Accountants' Student Society

COFRA

Charities Online Financial Reporting and Accounts Awards (ICAEW)

CONSOB

Commissione Nazionale per le Società e la Borsa (Italy)

CPA

Certified Public Accountant

(designation used by professional bodies such as the American Institute of Certified Public Accountants and Institute of Certified Public Accountants in Ireland)

also

Certified Practising Accountant (Australia)

(designation of CPA Australia)

also

Chartered Professional Accountant

(designation of the Chartered Professional Accountants of Canada)

CPAAOB

Certified Public Accountants and Auditing Oversight Board

(Japan)

CPAB

Canadian Public Accountability Board

CPASZ

Shenzhen Institute of Certified Public Accountants

CPFA

Chartered Public Finance Accountant

(designation for members of the Chartered Institute of Public Finance and Accountancy)

CPI

Certificate of Proficiency in Insolvency

(from the Insolvency Practitioners Association)

CPIM

Certified in Production and Inventory Management (US)

(designation from the Association for Operations Management)

CPOSA

Commission for Public Oversight of Statutory Auditors

(Bulgaria)

CRC

Comité de la Réglementation Comptable

(now known as the Autorité des Normes Comptables)

Cr.FA

Certified Forensic Accountant (US)

(designation from the American College of Forensic Examiners International)

CRUF

Corporate Reporting Users' Forum

CSC

Codes and Standards Committee (FRC)

CSP

Customer Service Professional

(from ifs School of Finance)

CSPAAS

Consiliul pentru Supravegherea Publică a Activităţii de Audit Statutar

(Council for the Public Oversight of the Activity of the Statutory Audit of Romania)

CSSF

Commission de Surveillance du Secteur Financier

(Luxembourg)

CTA

Chartered Tax Adviser
(designation from the Chartered Institute of Taxation)

also

Certificate in the Theory of Accounting (South Africa)

also

Certified Trust Auditor (US)

(designation from the Fiduciary & Investment Risk Management Association)

CTA (Fellow)

Designation for Fellows of the Chartered Institute of Taxation

CTOC

Câmara dos Técnicos Oficiais de Contas

(Portugal)

(now known as Ordem dos Técnicos Oficiais de Contas

CTPA

Corporate Transfer Pricing Association

CVA

Certified Valuation Analyst (US)

(designation from the National Association of Certified Valuation Analysts)

DART

Development of Accountancy Resources Team

formerly Government Accountancy Service Management Unit

name changed to Finance Professionalism (FP) Team in 2004

DChA

ICAEW Diploma in Charity Accounting

DFSA

Dubai Financial Services Authority

DipEF

Diploma in Executive Finance from the Institute of Cost and Executive Accountants

("for executives who are not accountants")

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")

DipPFS

Member by Diploma of The Personal Finance Society

DLiP

Developing Leadership in Practice

DnR

Den norske Revisorforening

(Norwegian Institute of Public Accountants)

DPB

Designated Professional Body

EAA

European Accounting Association

EACASS

East Anglian Chartered Accountants' Student Society

EAIG

European Audit Inspection Group

EASCA

East Anglian Society of Chartered Accountants

ECA

European Court of Auditors

ECCAA

Eurasian Council of Certified Accountants and Auditors

ECGF

European Corporate Governance Forum

ECGI

European Corporate Governance Institute

ECSAFA

Eastern Central and Southern African Federation of Accountants

Ceased to exist in 2011.

ED

Exposure Draft for Statements of Standard Accounting Practice (SSAP)

Now called FRED (Financial Reporting Exposure Draft)

EEG

Emerging Economies Group

EFAA

European Federation of Accountants and Auditors for SMEs

EFFAS

European Federation of Financial Analysts Societies

EFMA

European Financial Management and Marketing Association

EFRAG

European Financial Reporting Advisory Group

EGAOB

European Group of Auditors' Oversight Bodies

It was disbanded by the European Commission in 2016.

EGIAN

European Group of International Accounting Networks and Associations

EIRIS

Ethical Investment Research Service

EITF

Emerging Issues Task Force

EMIG

Entertainment and Media Interest Group

(ICAEW)

ES

Ethical Standards

(for auditors)

ETWE

Evidence of Technical Work Experience

EUROSAI

European Organisation of Supreme Audit Institutions

EWI

Expert Witness Institute

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).

FAAI

Fellow of the Institute of Administrative Accountants

(No longer a valid qualification- the body is now the Institute of Financial Accountants and their Qualification is FFA)

FAAP

Fellow of the Association of Accountancy Practitioners

FABRP

Fellow of the Association of Business Recovery Professionals

FACB

Fellow of the Association of Certified Book-Keepers

FAIA

Fellow of the Association of International Accountants

FAOA

Federal Audit Oversight Authority

(Switzerland)

FAP

Fraud Advisory Panel

FAPA

Fellow of the Association of Authorised Public Accountants

FAS

Financial Accounting Standard

FASAB

Federal Accounting Standards Advisory Board

FASAC

Financial Accounting Standards Advisory Council

(USA)

FASB

Financial Accounting Standards Board

FASNA

Forensic Accountants Society of North America (US)

FATF

Financial Action Task Force

FCA

Fellow of the Institute of Chartered Accountants in England and Wales

also

Fellow of the Institute of Chartered Accountants in Ireland

also

Financial Conduct Authority

FCCA

Fellow of the Association of Chartered Certified Accountants

FCEA

Fellow of the Institute of Cost and Executive Accountants

FCIArb

Fellow of the Chartered Institute of Arbitrators

FCIB

Fellow of the Chartered Institute of Bankers

FCII

Fellow of the Chartered Insurance Institute

FCIS

Fellow of the Institute of Chartered Secretaries and Administrators

FCM

Federation des Experts Comptables Mediterraneens

FCMA

Fellow of the Chartered Institute of Management Accountants

and

Fellow of the Society of Management Accountants of Canada

and

Fellow of the Institute of Cost and Management Accountants of Pakistan

and

Fellow Cost and Management Accountant of the Institute of Cost Accountants of India

FCMI

Fellow of the Chartered Management Institute

F.Comm.A

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

FCPA

Fellow of the Association of Certified Public Accountants (International)

FCPWA

Fellow of the Faculty of Community, Personal and Welfare Accounting

FCRA

Fellow of the Corporation of Registered Accountants

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

FCT

Fellow of the Association of Corporate Treasurers

FCWA

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

FEE

Federation des Experts Comptables Europeens

(Federation of European Accountants)

changed its name to Accountancy Europe in December 2016

FEI

Financial Executives International

FESE

Federation of European Securities Exchanges

FFA

Fellow of the Institute of Financial Accountants

FFCA

Fellow of the Association of Financial Controllers and Administrators

FFTA

Fellow of the Federation of Tax Advisers

FTA merged with IFA in 2009

FIA

Fellow of the Institute and Faculty of Actuaries

FIAB

Fellow of the International Association of Book-Keepers

FIAC

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

FICB

Fellow of the Institute of Certified Book-Keepers

FICM

Fellow of the Institute of Credit Management

FIFP

Fellow of the Institute of Financial Planning

Fifs

Fellow of the ifs School of Finance

FIIT

Fellow of the Institute of Indirect Taxation

FIMgt

Previous qualification of the Institute of Management (now the Chartered Management Institute)

For the current membership qualification, see CMI

FIN

FASB Interpretation

FinREC

Financial Reporting Executive Committee

(formerly known as the Accounting Standards Executive Committee)

FinstD

Fellow of the Institute of Directors

FIOD

Fellow of the Institute of Directors

FIPA

Fellow of the Insolvency Practitioners Association

FIRMA

The Fiduciary and Investment Risk Management Association

(USA)

FLA

Felag loggiltra Endurskooenda

(Iceland)

FLIA (dip) Mgt

Fellow of the Life Insurance Association by Diploma +H15 Supervision & Sales Mgt Paper

FLIA (dip)

Fellow of the Life Insurance Association

(by Diploma)

FMAAT

Fellow Member of the Association of Accounting Technicians

FMAC

Financial and Management Accounting Committee

now Professional Accountants in Business Committee

FMI

Financial Management Initiative

FNIA

Fellow of the National Institute of Accountants

(Australia)

FOF

Forum of Firms

under the auspices of IFAC

FP

Finance Professionalism Team

formerly Development of Accountancy Resources Team

FPC

Financial Planning Certificate

(The Certificate has been superseded by the RDR requirements to hold a Level 4 qualification)

FPFS

Fellow of The Personal Finance Society

FPMI

Fellow of the Pensions Management Institute

FRAB

Financial Reporting Advisory Board

(HM Treasury)

FRAG

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

FRC

Financial Reporting Council (UK)

or

Financial Reporting Council (Mauritius)

FRED

Financial Reporting Exposure Draft

FReM

Financial Reporting Manual

FRICS

Fellow of the Royal Institution of Chartered Surveyors

FRR

Financial Reporting Release

(SEC - U.S. Securities and Exchange Commission)

And

Foreningen af Registerede Revisorer/Institute of Registered Accountants

(Denmark)

FRRP

Financial Reporting Review Panel

FRS

Financial Reporting Standard

FRSME

Financial Reporting Standard for Medium-sized Entities

FRSPBE

Financial Reporting Standard for Public Benefit Entities

FRSSE

Financial Reporting Standard for Smaller Entities

FSA

Financial Services Authority

Replaced by the Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) in April 2013.

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).

FSC

Financial Services Commission

(Korea)

FSCA

Fellow of the Institute of Company Accountants (1990-2003)

also

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

FSF

Financial Stability Forum.

Now Financial Stability Board

FSFA

Fellow of the Society of Financial Advisers

FSI

Fellow of the Securities & Investment Institute

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)

FSR

Foreningen af Statsautoriserede Revisorer/Institute of State-Authorized Public Accountants

(Denmark)

FSS

Financial Supervisory Service

(Korea)

FSSC

Financial Services Skills Council.

Now Financial Skills Partnership

(In April 2008 the FSSC became the standard setter for National Occupation Standards for accountancy and related occupations - taking over the role previously performed by the Accountancy Occupational Standards Group)

FTA

Federation of Tax Advisors

FTCA

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

F-TEN

Financial Talent Executive Network

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).

GAA

Global Accounting Alliance

GAAP

Generally Accepted Accounting Principles

GAAS

Generally Accepted Auditing Standards

GAPP

Generally Accepted Principles and Practices

GAS

Government Accounting Service

renamed Government Finance Profession in 2006

GASB

Governmental Accounting Standards Board

GASMU

Government Accountancy Service Management Unit

name changed to Development of Accountancy Resources Team (DART) in 1996

GC100

Association for the General Counsel and Company Secretaries of FTSE100 companies

GCCAAO

Gulf Cooperation Council Accounting & Auditing Organisation

GCPAS

Verband der Certified Public Accountants in Deutschland e.V

GFB

Government Finance Profession

formerly the Government Accounting Service

GFRAC

Global Financial Reporting Advocacy Committee

(of the Association for Investment Management and Research (AIMR). Now the CFA Institute)

GFRS

Gibraltar Financial Reporting Standard

GHG

Government Hundred Group

GIAS

Government Internal Audit Standards

GISC

General Insurance Standards Council

GNLSCA

Grimsby and North Lincolnshire Society of Chartered Accountants

GPF

Global Preparers Forum

GRAP

Generally Recognised Accounting Practice

(South Africa)

GRI

Global Reporting Initiative

GSC

Global Steering Committee

under the auspices of IFAC

GSCCA

Guernsey Society of Chartered and Certified Accountants

GSCCAB

Gibraltar Society of Chartered and Certified Accountancy Bodies

GZIPCA

Guangzhou Institute of Certified Public Accountants

H3C

Haut Conseil du commissariat aux comptes

HAPS

Higher Apprenticeship in Professional Services

HCASS

Humberside Chartered Accountants' Student Society

HDSCA

Humberside and District Society of Chartered Accountants

HEBICA

HeBei Institute of Certified Public Accountants.

Information available on the SWEWE website.

HICPA

Hainan Provincial Institute of Certified Public Accountants

HKICPA

Hong Kong Institute of Certified Public Accountants

HKSA

Hong Kong Society of Accountants

HMRC

Her Majesty's Revenue & Customs

Hon FTII

Honorary Fellow of the Chartered Institute of Taxation

HOSPA

Hospitality Professionals Association

evolved from the British Association of Hospitality Accountants (BAHA).

IAAER

International Association for Accounting Education Research

IAASA

Irish Auditing and Accounting Supervisory Authority (Accountant Feb 2002)

IAASB

International Auditing and Assurance Standards Board

(Previously: International Auditing Practices Committee)

IAB

International Association of Book-keepers

IACJCE

Instituto de Auditores-Censores Jurados de Cuentas

(Institute of Sworn Auditors) (Spain)

IAESB

International Accounting Education Standards Board

IAFA

Irish Accounting and Finance Association

IAFEI

International Association of Financial Executives Institutes

IAI

Ikatan Akuntan Indonesia

Institute of Indonesia Chartered Accountants

IAIA

Italian Association of International Accountants

IAPA

International Association of Practising Accountants

IAPC

International Auditing Practices Committee

(now: International Auditing and Assurance Standards Board)

IAPP

Independent Auditing Practice Pronouncement

(China)

IAPS

International Auditing Practice Statement

IAS

International Accounting Standard

IASB

International Accounting Standards Board

(Previously: International Accounting Standards Committee)

Also

Israel Accounting Standards Board

IASC

International Accounting Standards Committee

(now International Accounting Standards Board)

IASCF

International Accounting Standards Committee Foundation

now the IFRS Foundation.

IBC

Institute of Business Consulting

(founded in April 2007 by the merger of the Institute of Business Advisers and the Institute of Management Consultancy)

ICAA

Institute of Chartered Accountants of Australia

(merged with the New Zealand Institute of Chartered Accountants in 2014 to form Chartered Accountants Australia and New Zealand).

ICAB

Institute of Chartered Accountants of Belize

ICAC

Instituto de Contabilidad y Auditoria de Cuentas

(Spain)

ICAEW

Institute of Chartered Accountants in England and Wales

(Member of the Consultative Committee of Accountancy Bodies)

icag

The Institute of Chartered Accountants

(Ghana)

ICAI

Institute of Chartered Accountants in Ireland

(Member of the Consultative Committee of Accountancy Bodies)

And

Institute of Chartered Accountants of India

ICAN

Institute of Chartered Accountants of Nepal

also

ICAEW Careers Adviser Network

ICANZ

Institute of Chartered Accountants of New Zealand

(name changed to New Zealand Institute of Chartered Accountants (NZICA)

subsequently merged with the Institute of Chartered Accountants of Australia in 2014 to form Chartered Accountants Australia and New Zealand).

ICAP

Institute of Chartered Accountants of Pakistan

ICAR

International Center for Accountancy Reform

ICAS

Institute of Chartered Accountants of Scotland

(Member of the Consultative Committee of Accountancy Bodies)

ICASL

Institute of Chartered Accountants of Sri Lanka

ICCAP

International Coordination Committee for the Accountancy Profession

ICMAP

Institute of Cost and Management Accountants of Pakistan

ICPAC

Institute of Certified Public Accountants of Cyprus

ICPAS

Institute of Certified Public Accountants of Singapore

now Institute of Singapore Chartered Accountants (ICSA)

ICPASA

Institute of Certified Public Accountants of South Africa

now South African Institute of Professional Accountants

ICSA

ICSA: The Chartered Governance Institute

formerly known as the Institute of Chartered Secretaries and Administrators

ICWAI

Institute of Cost Accountants of India

formerly known as the Institute of Cost and Works Accountants of India (although retaining their existing acronym).

IDW

Institut der Wirtschaftsprufer in Deutschland

IEC

Institute des Experts Comptables et des Conseillers Fiscaux

(Belgium)

IEKA

Albanian Institute of Authorised Chartered Accountants

IESS

ICAEW Emiratisation Scholarship Scheme

IFA

Institute of Financial Accountants

And

Independent Financial Adviser

IFAC

International Federation of Accountants

IFAD

International Forum on Accountancy Development

IFEC

Institut Francais des Experts Comptables

(France)

IFIAR

International Forum of Independent Audit Regulators

IFoA

Institute and Faculty of Actuaries

IFP

Institute of Financial Planning

IFRIC

International Financial Reporting Interpretations Committee

(Previously Standing Interpretations Committee of the International Accounting Standards Board)

IFRS

International Financial Reporting Standard

IFS

ifs School of Finance

(Previously known as the Institute of Financial Services, Chartered Institute of Bankers)

Also

Institute for Fiscal Studies

IGAF

International Group of Accounting Firms

IIA

Institute of Internal Auditors

IIN

International Innovation Network

IMA

Institute of Management Accountants

(USA)

IMAAQ

Investment Management Asset Allocation Qualification - Qualification from the UK Society of Investment Professionals (UKSIP)

now CFA Society United Kingdom

IMC

Institute of Management Consultants
now Institute of consulting

also

Investment Management Certificate - Qualification from the CFA UK

IMS

ICAEW Members in Scotland

IMSIG

Interim Management Special Interest Group

INCEIF

International Centre for Education in Islamic Finance

INTOSAI

International Organization of Supreme Audit Institutions

IOD

Institute of Directors

IOMCASS

Isle of Man Chartered Accountants' Student Society

IOSCO

International Organization of Securities Commissions

IPA

Insolvency Practitioners Association

also

Institute of Petroleum Accounting

IPC

Insolvency Practices Council

IPD

Institute of Personnel and Development

now known as the Chartered Institute of Personnel and Development

or

Initial Professional Development

IPFA

Member of the Chartered Institute of Public Finance and Accountancy

no longer current qualification; now CPFA

IPSAS

International Public Sector Accounting Standard

(put out by IFAC Public Sector Committee)

IPSASB

International Public Sector Accounting Standards Board

(previously the Public Sector Committee)

IQF

Insolvency Quality Forum

IRBA

Independent Regulatory Board for Auditors

(South Africa)

IRE

Institut des Reviseurs d'Enterprises

(Belgium)

ISA

International Standard on Auditing

(from the IFAC Handbook)

ISACA

Information Systems Audit and Control Association

(USA)

ISAR

International Symposium on Audit Research

And

United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

ISC

ICAEW Student Council

ISCA

Institute of Singapore Chartered Accountants

(formerly ICPAS)

ITAC

IIA IT Auditing Certificate

(from the Chartered Institute of Internal Auditors)

IVSC

International Valuation Standards Committee

IWP

Institut Osterreichischer Wirtschaftsprufer

(Austria)

JAC

Joint Audit Committee

JDipMA

Joint Diploma in Management Accounting Services (1966-1981)

JDS

Joint Disciplinary Scheme

JIBC

Joint Investment Business Committee

JIC

Joint Insolvency Committee

JIEB

Joint Insolvency Examination Board

JIMU

Joint Insolvency Monitoring Unit

(Disbanded in 2004)

JMU

Joint Monitoring Unit

KACR

Komora Auditoru Ceske Republiky

(Czech Republic)

KIBR

Krajowej Izby Biegłych Rewidentów

(National Chamber of Statutory Auditors in Poland).

KWT

Kammer der Wirtschaftstreuhander

(Austria)

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

Lebanese Association of Certified Public Accountants

LANSCA

Leicestershire and Northamptonshire Society of Chartered Accountants

LAR

Lietuvos Auditorių Rūmai

(Lithuanian Chamber of Auditors)

LCA

Lithuanian Chamber of Auditors

(Lietuvos Auditorių Rūmai)

LCASA

Liverpool Chartered Accountants' Student Association

LENCASS

Leicester & Northants Chartered Accountants' Student Society

LIA

Life Insurance Association

Lic. App

Licentiate of the Association of Accountancy Practitioners

LMAPC

Lifetime Mortgage Advice & Practice Certificate

LSCA

London Society of Chartered Accountants

MAAT

Member of the Association of Accounting Technicians

MABRP

Member of the Association of Business Recovery Professionals

MAE

Member of the Academy of Experts

MAPC

Mortgage Advice and Practice Certificate

MAQ

Mortgage Advice Qualification

(Qualification for those advising on mortgages from the Chartered Insurance Institute

replaced by Certificate in Mortgage Advice)

MASB

Malaysian Accounting Standards Board

MCA

Management Consultancies Association

MCASS

Manchester Chartered Accountants' Student Society

MCMI

Member of the Chartered Management Institute

MCT

Member of the Association of Corporate Treasurers

MDP

Multi-disciplinary partnership

MEWI

Member of the Expert Witness Institute

MIAB

Member of the International Association of Book-Keepers

MICB

Member of the Institute of Certified Book-Keepers

MICM

Member of the Institute of Credit Management

MICM (Grad)

Graduate Member of the Institute of Credit Management

MIFP

Member of the Institute of Financial Planning

MIIA

Advanced Diploma in Internal Auditing and Management

from the Institute of Internal Auditors

MIMgt

Previous qualification of the Institute of Management

(now the Chartered Management Institute).

For the current membership qualification, see MCMI

MinstD

Member of the Institute of Directors

MIPA

Member of the Insolvency Practitioners Association

MLIA(dip)

Member of the Life Insurance Association by Diploma

MLIA (dip) Mgt

Member of the Life Insurance Association

by Diploma +H15 Supervision & Sales Mgt Paper

MLRO

Money Laundering Reporting Officer

MNIA

Member of the National Institute of Accountants

(Australia)

MPF

Managing Partners' Forum

MRICS

Professional member of the Royal Institution of Chartered Surveyors

(Previously: ARICS)

MSFA

Member of the Society of Financial Advisers

MSI

Member of the Securities Institute

now Chartered Institute for Securities & Investment (CISI)

NAO

National Audit Office

NARA

Non-Administrative Receivers Association

NAS

Non-Audit Services

NASDA

National Association of Specialist Dental Accountants

NBA

Nederlandse Beroepsorganisatie van Accountants

NCASS

Nottingham Chartered Accountants' Student Society

and

Northern Chartered Accountants' Student Society

NCPACA

National Council of Philippine American Canadian Accountants

NDLSCA

Nottingham, Derby & Lincoln Society of Chartered Accountants

NFL

Network of Finance Leaders

NIA

National Institute of Accountants

(Australia)

NICPA

National Institute of Certified Public Accountants

(India)

NIFA

Network of Independent Forensic Accountants

NIRI

National Investor Relations Institute

NIvRA

Nederlands Instituut van Registeraccountants

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

NOS

National Occupational Standards

NOVAA

Nederlands Instituut van Accountants-Administratieconsulenten

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

NSAC

National Society of Accountants for Cooperatives

(USA)

NSC

National Student Council

(ICAEW)

NDSCA

Northern Society of Chartered Accountants

NWCASS

North West Chartered Accountants' Student Society

NZASB

New Zealand Accounting Standards Board

NZAuASB

New Zealand Auditing and Assurance Standards Board

NZICA

New Zealand Institute of Chartered Accountants

(merged with the Institute of Chartered Accountants of Australia in 2014 to form Chartered Accountants Australia and New Zealand).

NZSA

New Zealand Society of Accountants

(name changed to Institute of Chartered Accountants of New Zealand in 1996, then to New Zealand Institute of Chartered Accountants (NZICA) before merging with the Institute of Chartered Accountants of Australia in 2014 to form Chartered Accountants Australia and New Zealand).

OCAQ

Ordre Des Comptables Agréés Du Québec

Quebec Institute of Chartered Accountants

ODCE

Office of the Director of Corporate Enforcement (Eire)

(Accountant Feb 2002)

OEC

Ordre des Experts Comptables

(France)

OIC

Organismo Italiano di Contabilita

(Italian Accounting Committee)

OLACEFS

Organization of Latin American and Caribbean Supreme Audit Institutions

ONECCA

Ordre National des Experts Comptables du Cameroun

OTOC

Ordem dos Técnicos Oficiais de Contas

(Chamber of Chartered Accountants - Portugal)

PA

Practice Assurance

PAAA

Palestinian Association of Accountants and Auditors

PAC

Professional Accounting Certificate

(from ICAEW)

PAFA

PanAfrican Federation of Accountants

PAQ

Professional Accountancy Qualifications (Group)

PCAOB

Public Company Accounting Oversight Board

PCertB

Professional Certificate in Banking

(ifs School of Finance)

PDLT

P D Leake Trust

PFS

Personal Finance Society

(formed in 2005 by the merger of the Life Insurance Association and the Society of Financial Advisers)

PIA

Personal Investment Authority

PIC

Professional Investment Certificate

(No longer available for new entrants but was designed as an additional qualification for investment advisers.)

PII

Professional Indemnity Insurance

PIIA

Diploma in Internal Audit Practice

from the Chartered Institute of Internal Auditors

PIOB

Public Interest Oversight Board

PIPAA

Public Institute of Professional Accountants and Auditors of the Republic of Tajikistan

PNA

Professional National Accountant

(Australia)

PNGAS

Papua New Guinea Accounting Standards

PNGIA

Papua New Guinea Institute of Accountants

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

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

Post qualification experience

PQWE

Post qualification work experience

PRA

Prudential Regulation Authority

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

Public Sector Accounting Standards Board

(Australia)

PSB

Professional Standards Board

(ICAEW)

PSC

Public Sector Committee

now the International Public Sector Accounting Standards Board IPSASB - under the auspices of IFAC

also

Practitioner Services Committee

Committee of the Audit and Assurance Faculty, advising on the implications of auditing and regulatory developments for sole practitioners and small firms.

PSO

Professional Standards Office

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.

QAD

Quality Assurance Department

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

QCA

Quoted Companies Alliance

QiCA

Qualification in Computer Auditing

(from the Institute of Internal Auditors)

QKB

Qualitätskontrollbehörde für Abschlussprüfer und Prüfungsgesellschaften

(Austrian Auditors Supervisory Authority)

QPRT

Qualified person responsible for training

R3

Association of Business Recovery Professionals

(R3 stands for Rescue, Recovery and Renewal)

RA

Registeraccountant

(Netherlands)

RAB

Resource accounting and budgeting

or

Eidg. Revisionsaufsichtsbehörde (Switzerland)

RED

Reporting Exposure Draft

RICS

Royal Institution of Chartered Surveyors

RN

Revisorsnämnden

(Supervisory Board of Public Accountants - Sweden)

ROC

Revisores Oficiais de Contas