The following abbreviations are used throughout this report:
- AASB
- Australian Accounting Standards Board
- AICD
- Australian Institute of Company Directors
- AOSSG
- Asian-Oceanian Standard Setters Group
- APESB
- Accounting Professional and Ethical Standards Board
- ASA
- 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
- AQC
- Audit Quality Committee
- AUASB
- Auditing and Assurance Standards Board
- Corporations Act
- Corporations Act 2001
- Chartered Accountants ANZ
- Chartered Accountants Australia and New Zealand
- CPA
- CPA Australia
- CPP
- Certificate of Public Practice
- FOI Act
- Freedom of Information Act 1982
- FRC
- Financial Reporting Council
- G100
- Group of 100
- GAAP
- Generally Accepted Accounting Principles
- GFS
- Government Finance Statistics
- IAASB
- International Auditing and Assurance Standards Board
- IASB
- International Accounting Standards Board
- IESBA
- International Ethical Standards Board for Accountants
- IFIAR
- International Forum of Independent Audit Regulators
- IFRS
- International Financial Reporting Standards
- IPA
- Institute of Public Accountants
- IOSCO
- International Organization of Securities Commissions
- ISA
- International Standard on Auditing
- NZASB
- Accounting Standards Board (of New Zealand)
- NZAuASB
- Auditing and Assurance Standards Board (of New Zealand)
- OBPR
- Office of Best Practice Regulation
- PPC
- Public Practice Certificate
- PPQA
- Public Practice Quality Assurance Review
- RCA
- Registered Company Auditor
- RIS
- Regulatory Impact Statement
- SMSF
- Self-Managed Superannuation Fund
- SPC
- Strategic Planning Committee
- Treasury
- Australian Treasury
- XRB
- External Reporting Board (of New Zealand)