National Instrument 52-107 Acceptable Accounting Principles and Auditing StandardsPart 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.