Texas Administrative Code

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
RULE §501.55	Definition of Acronyms

The following acronyms, when used in Title 22, Part 22 of the Texas Administrative Code relating to the Texas State Board of Public Accountancy, shall have the following meanings:

(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.

Source Note: The provisions of this §501.55 adopted to be effective August 4, 2004, 29 TexReg 7303; amended to be effective January 28, 2009, 34 TexReg 428; amended to be effective August 11, 2010, 35 TexReg 6825; amended to be effective December 7, 2011, 36 TexReg 8232; amended to be effective February 8, 2023, 48 TexReg 516