National Instrument 52-107 Acceptable Accounting Principles and Auditing StandardsPart 1 Definitions and Interpretation Section 1.1 Definitions U.S. PCAOB GAAS In this Instrument:… “U.S. PCAOB GAAS” means auditing standards of the Public Company Accounting Oversight Board (United States of America), as amended from time to time; Lexata note: This definition is cross-referenced in NI 51-102 and NI 41-101.