The following abbreviations are used throughout this report:
- AASB
- Australian Accounting Standards Board
- AOSSG
- Asian-Oceanian Standards Setters Group
- APES
- Accounting Professional and Ethical Standard
- APESB
- Accounting Professional and Ethical Standards Board
- AQRB
- Audit Quality Review Board
- ASA
- Australian Auditing Standard
- ASIC
- Australian Securities and Investments Commission
- ASIC Act
- Australian Securities and Investments Commission Act 2001
- ASQC
- Australian Quality Control Standard
- ASRB
- Accounting Standards Review Board (of New Zealand)
- ASX
- Australian Securities Exchange
- AUASB
- Auditing and Assurance Standards Board
- CALDB
- Companies Auditors and Liquidators Disciplinary Board
- Corporations Act
- Corporations Act 2001
- CPP
- Certificate of Public Practice
- EC
- European Commission
- FASB
- Financial Accounting Standards Board (of the USA)
- FRC
- Financial Reporting Council
- FRSB
- Financial Reporting Standards Board (of New Zealand)
- FSB
- Financial Stability Board
- GAAP
- Generally Accepted Accounting Principles
- GFS
- Government Finance Statistics
- 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 Committee
- IPA
- Institute of Public Accountants (formerly National Institute of Accountants)
- IPSAS
- International Public Sector Accounting Standard
- IPSASB
- International Public Sector Accounting Standards Board
- MOU
- Memorandum of Understanding
- NZASB
- Accounting Standards Board (of New Zealand)
- NZAuASB
- Auditing and Assurance Standards Board (of New Zealand)
- NZICA
- New Zealand Institute of Chartered Accountants
- PCAOB
- Public Company Accounting Oversight Board (of the USA)
- PPC
- Public Practice Certificate
- PPQA
- Public Practice Quality Assurance Review
- PSB
- Professional Standards Board (of New Zealand)
- QA
- Quality Assurance
- RCA
- Registered Company Auditor
- RDR
- Reduced Disclosure Regime
- SMEs
- Small and medium-sized entities
- 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)