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AAA – American Accounting Association, USA

AAA – Auditing Section

AAT – Association of Accounting Technicians, United Kingdom

ACAUS – Association of Chartered Accountants, USA

ACCA – Association of Chartered Certified Accountants, Europe

AIA – Association of International Accountants

AICPA – American Institute of Certified Public Accountants, USA

FRC – Financial Reporting Council, United Kingdom

BAFA – British Accounting & Finance Association

CPA – Chartered Professional Accountants of Canada, Canada

CNCC – Compagnie Nationale des Commissaires aux Comptes, France

COSO – Committee of Sponsoring Organizations of the Treadway Commission, USA

Deloitte

EY

EAA – European Accounting Association

EFAA – European Federation of Accountants and Auditors for SMEs

EFRAG – European Financial Reporting Advisory Group

EIASM – European Institute for Advanced Studies in Management

EU – European Union

Financial Reporting & Company Law at the European Commission

FAR – Foundation for Auditing Research

FASB – Financial Accounting Standards Board, USA

FEE – Fédération des Experts Comptables Européens

FEI – Financial Executives International

FESE – Federation of European Securities Exchanges

GASB – Governmental Accounting Standards Board, USA

GASC / DRSC – German Accounting Standards Committee, Germany

IASB – International Accounting Standards Committe

ICAEW – Institute of Chartered Accountants in England & Wales

ICAI – Institute of Chartered Accountants in Ireland

ICAS – Institute of Chartered Accountants of Scotland

IDW – Institut der Wirtschaftsprüfer, Germany

IFAC – International Federation of Accountants

IAASB – International Auditing and Assurance Standards Board

IIA – Institute of Internal Auditors, USA

IMA – Institute of Management Accountants, USA

IOSCO – International Organization of Securities Commissions

ISAR – International Symposium on Audit Research

IWP – Institut Österreichischer Wirtschaftsprüfer, Austria

KPMG

O.R.O.C. – Ordem dos Revisores Oficiais de Contas, Portugal

PCAOB Public Company Accounting Oversight Board, USA

PwC

SEC – Securities and Exchange Commission, USA

WPK – Wirtschaftsprüferkammer, Germany