| Abbreviation | Definition |
|---|---|
| NYSSCPA | New York State Society of Certified Public Accountants |
| NZASB | New Zealand Accounting Standards Board |
| NZAuASB | New Zealand Auditing and Assurance Standards Board |
| NZICA | New Zealand Institute of Chartered Accountants |
| O | Over |
| O/F | Office File |
| OAA | Other Agency Accounts |
| OAC | On Approved Credit |
| OAGF | Office of the Accountant General of the Federation |
| OAM | Oregon Accounting Manual |
| OAR | Overhead Absorption Rate |
| OASIS | Order And Shipment Information System |
| OASIS | Organization for the Advancement of Structured Information Standards |
| OB | Outside Billing |
| OBA | Open Business Accounting |
| OBA | Outsourcing Bookkeeping Accounting |
| OBE | Ordinary Body Expressions |
| OBM | Open Book Management |
| OBO | Off By One |
| OBPTC | Ontario Book Publishing Tax Credit |