Abbreviations
| AADB | Accountancy and Actuarial Discipline Board |
| ACC | Audit Committee Chair |
| AEP | Audit Engagement Partner |
| AIU | Audit Inspection Unit |
| APB | Auditing Practices Board |
| ASB | Accounting Standards Board |
| CCAB | Combined Committee of Accounting Bodies |
| CEO | Chief Executive Officer |
| CFO | Chief Financial Officer |
| CGAA | Co-ordinating Group on Audit and Accounting Issues |
| DTI | Department of Trade and Industry |
| EBR | Enhanced Business Review |
| EC | European Commission |
| EFRAG | European Financial Reporting Advisory Group |
| EPS | Earnings per Share |
| ES | Ethical Standard |
| EU | European Union |
| FASB | Financial Accounting Standards Board |
| FRC | Financial Reporting Council |
| FRRP | Financial Reporting Review Panel |
| FSA | Financial Services Authority |
| IAASB | International Auditing and Assurance Standards Board |
| IAS | International Accounting Standard |
| ICAEW | Institute of Chartered Accountants in England and Wales |
| ICAS | Institute of Chartered Accountants of Scotland |
| IFAC | International Federation of Accountants |
| IFIAR | International Forum of Independent Audit Regulators |
| IFRS | International Financial Reporting Standard |
| ISA | International Standard on Auditing |
| KPI | Key Performance Indicator |
| NAS | Non-audit Services |
| OFR | Operating and Financial Review |
| POB | Public Oversight Board |
| SEC | Securities and Exchange Commission |
| SOX | Sarbanes-Oxley Act |
