ADP

Audit Development Programme

AGSA

Auditor-General of South Africa

APA

Auditing Profession Act, 2005 (Act No.26 of 2005), as amended

CFAE

Committee for Auditor Ethics

CFAS

Committee for Auditing Standards

ENCOM

Enforcement Committee

DISCOM

Disciplinary Committee

IAASB

International Auditing and Assurance Standards Board

IAESB

International Accounting Education Standards Board

IESBA

International Ethics Standards Board for Accountants

IFIAR

International Forum of Independent Audit Regulators

INVESCO

Investigating Committee

IRBA

Independent Regulatory Board for Auditors

PAO

Professional Accounting Organisation

PFMA

Public Finance Management Act, Act No. 1 of 1999, as amended

RA

Registered Auditor

RCA

Registered Candidate Auditor

RI

Reportable Irregularity