- Passive Activity Losses (PALS)
- Percentage-of-Completion Method
- Periodic Inventory
- Permanent Difference
- Perpetual Inventory
- Personal Exemptions
- Personal Holding Company
- Personal Property
- Personal Tax Credits
- Positive Confirmations
- Prime Costs
- Pro Forma Financial Statements
- Probability-Proportional-To-Size (PPS)
- Proprietary Funds
- Public Company Accounting Oversight Board (PCAOB)
