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