PD – Continuing professional development
CSR – Corporate social responsibility
GRI – Global Reporting Initiative
IAASB – International Auditing and Assurance Standards Board
IAESB – International Accounting Education Standards Board
IASB – International Accounting Standards Board
IES – International Education Standards
IESBA – International Ethics Standards Board for Accountants
IFAC – International Federation of Accountants
IFRIC – International Financial Reporting Interpretations Committee
IFRS – International Financial Reporting Standards
INTOSAI – International Organization of Supreme Audit Institutions
IPSAS – International Public-sector Accounting Standards
IPSASB – International Public-sector Accounting Standards BoardISAs – International Standards on Auditing
OECD – Organization for Economic Cooperation and Development
PAO – Professional accountancy organization
ROSC – Reports on the Observance of Standards and Codes (World Bank)
SAI – Supreme audit institution
SME – Small and medium-sized enterprise
SMO – IFAC Statements of Membership Obligations