National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Part 1 Definitions and Interpretation
Section 1.1 Definitions

U.S. AICPA GAAS

In this Instrument:…

“U.S. AICPA GAAS” means auditing standards of the American Institute of Certified Public Accountants, as amended from time to time;

Lexata note: this definition is cross-referenced in s. 1.1 of NI 51-102 and NI 41-101.