GLOSSARY OF ABBREVIATIONS By Full Name Abbreviation Accounting Development Fund (Joint SFU/ICABC) Accounting Development Fund (Joint UBC/ICABC) Accounting Standards Board (CPAC) Accounting Standards Oversight Council Accounting Standards for Private Enterprises Accounting Standards Review Board (CPAC) Advanced Certificate in Accounting Advanced Certificate in Accounting & Finance (CPA) Alternative Disclosed Basis of Accounting American Institute of Certified Public Accountants Approved Training Office Association of Insured Chartered Accountants Assurance & Auditing Standards Oversight Council Atlantic School of Chartered Accountancy Audit & Assurance Standards Board Auditing Standards Board (CPAC) ADF/SFU ADF/UBC AcSB AcSOC ASPE ASRB ACIA ACAF ADBA AICPA ATO AICA AASOC ASCA AASB AuSB British Columbia Insolvency Practitioners Association Board of Examiners (CPAC) BCIPA BOE Canadian Academic Accounting Association Chartered Accountants Group of Eight CPA Insurance Plans West (formerly CAIPW) Canadian Association of Insolvency & Restructuring Professionals Canadian Auditing Standards Canadian Insolvency Foundation Canadian Institute of Chartered Accountants Chartered Professional Accountants of Canada Canadian Professional Engagement Manual Canadian Public Accountability Board Chartered Accountants Education Foundation Chartered Professional Accountants Education Foundation Chartered Accountants Liability Insurance Company (CICA) CA Provincial Committee for Ongoing Education CA Pooled Professional Development CPA Western School of Business CPA Training Office CPA Reciprocity Exam (formerly CA Reciprocity Exam – CARE) Certified General Accountants of BC Educational Foundation Certified Public Accountant (US) Common Final Exam Confederation of Asian & Pacific Accountants Continuing Professional Development Council of Chairs Council of Chief Executives CAAA CAGE CPAIPW CAIRP CASs CIF CICA CPAC CPEM CPAB CAEF CPAEF CALICO CAPCOE CAPPD CPAWSB CPATO CPARE CGAEF CPA CFE CAPA CPD CoC CCE Determination & Recommendation Differential Reporting Advisory Committee Diploma in Accounting Program (UBC) Discipline Tribunal Discipline Working Group (working group of Public Trust Task Force) D&R DRAC DAP DT DWG Education Reengineering Task Force (Vision) Employment Standards Act Ethics Standards Harmonization Committee (CICA) Expanded Experience Opportunities Exposure Draft ERTF ESA ESHC EEO ED Fellow Chartered Accountant FCA Updated – November 19, 2015 Page 1 of 2 GLOSSARY OF ABBREVIATIONS By Full Name Abbreviation Fellow Certified General Accountant Fellow Certified Management Accountant Fellow Chartered Professional Accountant Framework for Owner-Managed Enterprises FCGA FCMA FCPA FOME Global Accounting Alliance Generally Accepted Accounting Principles Generally Accepted Auditing Standards General Index of Financial Information Governance Reengineering Task Force GAA GAAP GAAS GIFI GRTF Provincial Chartered Professional Accountants Chartered Professional Accountants of Alberta Institute of Chartered Accountants of Bermuda Chartered Professional Accountants of British Columbia Chartered Professional Accountants of Manitoba Chartered Professional Accountants of New Brunswick Chartered Professional Accountants of Newfoundland Institute of Chartered Accountants of the Northwest Territories Chartered Professional Accountants of Nova Scotia Chartered Professional Accountants of Ontario Chartered Professional Accountants of PEI Chartered Professional Accountants of Saskatchewan Institute of Chartered Accountants of the Yukon Ordre des comptables agréés du Québec PCPA CPAAB ICAB CPABC CPAM CPANB CPAN ICANWT CPANS CPAO CPAPEI CPAS or CPASK ICAY CPAQ or The Ordre Independence Task Force (CPAC) Industry, Public Sector & Other Interamerican Accounting Association (CICA) Interamerican Accounting Conference Inter-Institute Communications Committee (CICA) International Accounting Standards Committee (CICA) International Audit and Assurance Standards Board International Auditing Practices Committee (CICA) International Federation of Accountants International Financial Reporting Standards International Organization of Securities Commission International Qualifications Appraisal Board (CICA) International Qualification Exam ITF PSO or TOPP IAA IAAC IICC IASC IAASB IAPC IFAC IFRS IOSCO IQAB IQEX Joint Research Steering Committee (CICA) JSC Managers, Owners, Professionals, and Entrepreneurs Memorandum of Understanding and Cooperation Members in Business and Industry Task Force (CPAC) Member Relations Task Force Mutual Recognition Agreement MOPEs MOUC MIBI MRTF MRA National Association of State Boards of Accountancy (USA) National Branding Committee NASBA NBC Post-secondary institution Provincial Institutes of Chartered Accountants Practical Experience Requirements (pre-certification) Practice Review & Licencing Pre-professional Education Program (CPA) Professional Conduct Enquiry Committee Professional Development PSI PICA PER PR&L PREP PCEC PD Updated – November 19, 2015 Page 2 of 2 GLOSSARY OF ABBREVIATIONS By Full Name Abbreviation Professional Education Management Committee (CPAC) Professional Education Program (CPA) Professional Engagement Manual Professional Learning and Development Strategy Committee Professional Liability Insurance Committee (CPAC) Public Company Accounting Oversight Board (“peekaboo”) Public Interest & Integrity Committee (CPAC) Public Sector Accounting Board (CPAC) Practice Inspection Program Standing Subcommittee Public Accounting Working Group Public Trust Committee (CPAC) PEMC PEP PEM PLDSC PLIC PCAOB PIIC PSAB PIPSS PAWG PTC Qualifications Committee (CPAC) Quality Assurance Manual QC QAM Regional Education Directors Group (CICA) Rules of Professional Conduct REDG RPC Task Force on Standard Setting (Vision) Trade, Investment, and Labour Mobility Agreement (between BC and Alberta) Training Outside Public Practice TFOSS TILMA TOPP or IPSO Uniform Evaluation Exam UFE Washington Society of Certified Public Accountants Western Region Forum WSCPA WRF Pre-approved Program Leader Experience Verification Route Practical Experience Reporting Log Practical Experience Reporting Tool Pre-approved Program Route PAPL EVR PERL PERT PPR Updated – November 19, 2015 Page 3 of 2