Abbreviations

The following abbreviations are used throughout this report:

AASB
Australian Accounting Standards Board
ACNC
Australian Charities and Not-for-profits Commission
AFAANZ
Accounting and Finance Association of Australia and New Zealand
AICD
Australian Institute of Company Directors
AOSSG
Asian-Oceanian Standard Setters Group
APESB
Accounting Professional and Ethical Standards Board
APPC
Australian Public Policy Committee
APRA
Australian Prudential Regulatory Authority
ASA
Australian Shareholders' Association
ASAs
Australian Auditing Standard
ASAF
Accounting Standards Advisory Forum (advises IASB)
ASIC
Australian Securities and Investments Commission
ASIC Act
Australian Securities and Investments Commission Act 2001
ASIC Report
ASIC Audit Inspection Program Report
ASX
Australian Securities Exchange
AUASB
Auditing and Assurance Standards Board
Audit Enhancement Act
Corporations Legislation Amendment (Audit Enhancement) Act 2012
Corporations Act
Corporations Act 2001
CPAB
Canadian Public Accountability Board
CPP
Certificate of Public Practice
EC
>European Commission
EU
European Union
FRC
Financial Reporting Council
FRC-UK
Financial Reporting Council (of the UK)
G100
Group of 100
GAAP
Generally Accepted Accounting Principles
GFS
Government Finance Statistics
HoTARAC
Heads of Treasuries Accounting and Reporting Advisory Committee
IAASB
International Auditing and Assurance Standards Board
IASB
International Accounting Standards Board
ICAA
The Institute of Chartered Accountants in Australia
IFAC
International Federation of Accountants
IFRS
International Financial Reporting Standards
IIRC
International Integrated Reporting Council
IPA
Institute of Public Accountants (formerly National Institute of Accountants)
IPSASB
International Public Sector Accounting Standards Board
ISA
International Standard on Auditing
NZASB
Accounting Standards Board (of New Zealand)
NZAuASB
Auditing and Assurance Standards Board (of New Zealand)
PCAOB
Public Company Accounting Oversight Board (of the USA)
PPC
Public Practice Certificate
PPQA
Public Practice Quality Assurance Review
QR
Quality Review
RCA
Registered company auditor
SEC
Securities and Exchange Commission (of the USA)
SMSF
Self-Managed Superannuation Fund
TTAASAG
Trans-Tasman Accounting and Auditing Standards Advisory Group
Treasury
Australian Treasury
UK
United Kingdom
USA
United States of America
XRB
External Reporting Board (of New Zealand)
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