| Abbreviation | Definition |
|---|---|
| ARO | Asset Retirement Obligation |
| ARO | Attribute Resolution Order |
| AROI | Annualized Return on Investment |
| ARP | Automatic Remittance Processing |
| ARPU | Average Retail Per User |
| ARPU | Average Revenue Per Unit |
| ARR | Accounting Rate of Return |
| ARSAF | Algerian Review of Studies in Accounting and Finance |
| ARSC | Accounting and Review Services Committee |
| ARSP | Auditor Regulatory Sanctions Procedure |
| ARTC | Accounts Receivable Truncated Checks |
| ARV | Approximate Retail Value |
| ASA | Accredited Senior Appraiser (US) |
| ASAA | Associate of the Society of Accountants and Auditors |
| ASAE | American Society of Association Executives |
| ASAF | Accounting Standards Advisory Forum |
| ASAMU | Accounting Students Association of Makerere University |
| ASB | Accounting Standards Board |
| ASB | Auditing Standards Board |
| ASC | Accounting Skills Certificate |