Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 501 - RULES OF PROFESSIONAL CONDUCT
Subchapter A - GENERAL PROVISIONS
Section 501.55 - Definition of Acronyms

(1) "AICPA" means the American Institute of Certified Public Accountants;

(2) "CPA" means Certified Public Accountant;

(3) "CPE" means continuing professional education;

(4) "FASB" means the Financial Accounting Standards Board;

(5) "GAAP" means Generally Accepted Accounting Principles;

(6) "GAAS" means Generally Accepted Auditing Standards;

(7) "GAGAS" means Government Auditing Standards;

(8) "GASB" means the Governmental Accounting Standards Board;

(9) "IASB" means the International Accounting Standards Board;

(10) "IESB" means the International Ethics Standards Board;

(11) "IFRB" means International Financial Reporting Bulletins;

(12) "IFRS" means International Financial Reporting Standards;

(13) "IRS" means the Internal Revenue Service;

(14) "NASBA" means the National Association of State Boards of Accountancy;

(15) "NPRC" means the National Peer Review Committee;

(16) "PCAOB" means the Public Company Accounting Oversight Board;

(17) "SAS" means Statements on Auditing Standards;

(18) "SEC" means the United States Securities and Exchange Commission;

(19) "SOAH" means the State Office of Administrative Hearings;

(20) "SSAE" means Statements on Standards for Attestation Engagements;

(21) "SSARS" means Statements on Standards for Accounting and Review Services;

(22) "SSCS" means Statements on Standards for Consulting Services;

(23) "SSTS" means Statements on Standards for Tax Services;

(24) "TXCPA" means the Texas Society of Certified Public Accountants;

(25) "UAA" means the Uniform Accountancy Act;

(26) "UCPAE" means the Uniform Certified Public Accountant Examination;

(27) "U.S. GAO" means the United States Government Accountability Office; and

(28) "U.S. IQAB" means the United States International Qualifications Appraisal Board.