Appendix: Abbreviations Commonly Used in Citations
An alphabetized list of organizations creating professional or legal authorities shows the major accounting, auditing, or tax abbreviations for their sources.
| Issuance Abbreviation | Title of Issuance | (Division of the Standard Setter or Comment) |
| AICPA | American Institute of Certified Public Accountants | |
| AAG | Audit and Accounting Guide | (add hyphen and three-letter abbreviation for each) |
| APBO | Accounting Principles Board Opinions | (predecessor to FASB) |
| APBS | Accounting Principles Board Statements | (predecessor to FASB) |
| ARB | Accounting Research Bulletin | (AICPA's predecessor to APB) |
| AT | Attestation part of codified AICPA Professional Standards | |
| AU | Auditing part of codified AICPA Professional Standards | |
| AUG | Industry Audit Guide | (add hyphen and three-letter abbreviation for each) |
| Issuance Abbreviation | Title of Issuance | (Division of the StandardSetter or Comment) |
| AUIJ | Auditing Interpretation | (Auditing Standards Board) |
| ET-INT | Ethics Interpretation of Rules of Conduct | (Professional Ethics Division) |
| ET-RULE | Code of Professional Conduct—Rules | |
| PRP | Standards for Performing and Reporting on Peer Reviews | (National PRC) |
| SARI | Accounting and Review Services Interpretations | (ARS Committee) |
| SAS | Statements on Auditing Standards | (Auditing Standards Board—ASB) |
| SECPS | SEC Practice Section Statement on Standards | |
| SOP | Statements of Position | (Accounting Standards Division, prior to ASB) |
| SSAE | Statement on Standards for Attestation Engagements | (ASB) |
| SSAEI | Attestation Engagements Interpretation | (Auditing Standards Board) |
| SSARS | Statements on Standards on Accounting and Review Services | |
| SSCS | Statements on Standards for Consulting Services | (Consulting Executive Committee) |
| SSTS | Statements on Standards for Tax Services | (Tax Executive Committee) |
| SSVS | Statements on Standards for Valuation Services | (Business Valuation Committee) |
| FASB | Financial AccountingStandards Board | |
| CON (SFAC) | FASB Statements of Financial Accounting Concepts | |
| EITF | FASB Emerging Issues Task Force Consensus | (EITF Abstracts) |
| FAS (SFAS) | FASB Statements of Financial Accounting Standards | |
| FIN | FASB Interpretations | |
| FTB | FASB Technical Bulletins | |
| FASAB | Federal Accounting Standards Advisory Board | |
| SFFAS | Statement of Federal Financial Accounting Standards | |
| SFFAC | Statement of Federal Financial Accounting Concepts | |
| GAO | Government Accountability Office | |
| GAGAS | Generally Accepted Government Auditing Standards | (Comptroller General) |
| GASB | Government Accounting Standards Board | |
| GAC | Statements of Financial Accounting Concepts | |
| GAS | Statements on Governmental Accounting Standards | |
| GASI | Interpretations | |
| GAST | Technical Bulletins | |
| IASB | International Accounting Standards Board | |
| IAS | International Accounting Standards | |
| IFRIC | International Financial Reporting Interpretations Committee | |
| IFRS | International Financial Reporting Standards | |
| SIC | Standing Interpretations Committee | |
| Issuance Abbreviation | Title of Issuance | (Division of the StandardSetter or Comment) |
| IFAC | International Federation of Accountants | |
| IAU | International Statements on Auditing | (IAASB—International Auditing and Assurance Standards Board) |
| IPSAS | International Public Sector Accounting Standards | (IPSAB—International Public Sector Accounting Board) |
| ISAE | International Standards of Attestation Engagements | (IAASB) |
| ISQC | International Standards of Quality Control (IAASB) |
|
| IIA | Institute for Internal Auditors | |
| Standards | Standards for Professional Practice of Internal Auditing | |
| OMB | Office of Management and Budget | |
| CASB | Cost Accounting Standards Board Standards | (Office of Federal Procurement Policy) |
| CASB-I | Cost Accounting Standards Board Interpretations | (OFFP) |
| CIR | Circulars | (includes audit standards for state and local governments, and nonprofit organizations) |
| PCAOB | Public Company Accounting Oversight Board | |
| AS | PCAOB Auditing Standards | (interim standards use AICPA's SAS) |
| AT | Attest Engagement Standards | (interim standards use AICPA's SSAE) |
| AU | Codified Auditing Standards | |
| QC | Quality Control Standards | |
| REL | Releases | (when approved by PCAOB) |
| Rules | Rules | (when approved by both PCAOB and SEC) |
| U.S. Congress | ||
| 33 ACT | Securities Act of 1933 | |
| 34 ACT | Securities Exchange Act of 1934 | |
| IRC | Internal Revenue Code of 1986, Title 26 of the United States Code | |
| SOX | Sarbanes-Oxley Act of 2002 | |
| U.S. SEC | Securities and Exchange Commission | |
| AAER (ER) | Accounting and Auditing Enforcement Releases | (Enforcement Division) |
| ASR | Accounting Series Releases | (stopped in 1982) |
| FRP | Codification of Financial Reporting Policies | |
| FRR (FR-#) | Financial Reporting Releases | (OCA—Office of Chief Accountant) |
| Reg. FD | Regulation Fair Disclosure | (17 CFR parts 240, 243, and 249) |
| Reg. S-K | Regulation S-K | (Integrated Disclosure Rules, 17 CFR part 229) |
| Reg. S-X | Regulation S-X | (Requirements for Financial Statements, 17 CFR part 210) |
| REL. | Releases
33-# Release interpreting Securities Act of 1933 34-# Release interpreting Securities Exchange Act of 1934 |
(various types including AAER and FRR) |
| SAB | Staff Accounting Bulletin | (Corporate Finance Division and Office of Chief Accountant) |
| Issuance Abbreviation | Title of Issuance | (Division of the StandardSetter or Comment) |
| U.S. Treasury Department | ||
| REV. PROC. | Revenue Procedure | (IRS) |
| REV. RUL. | Revenue Ruling | (IRS) |
| TREAS. REG. | Treasury Regulation | (26 CFR) |
| Various Common Non-standard-setter Abbreviations | ||
| 10-K | Annual report by a public company filed with the SEC | |
| EPS | Earnings per Share | |
| GAAP | Generally Accepted Accounting Principles | |
| GAAS | Generally Accepted Auditing Standards | |
| MD&A | Management Discussion and Analysis of Financial Condition and Results of Operation | |
| XBRL | eXtensible Business Reporting Language |
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