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I honestly don't know.
Considering BACS and JACS are nearly identical, and the JACS judges you, then it stands to reason that the first letter in both describe what they do. Possibly B could stand for Bailiff?
The easy answers would be... using an acronym in an acronym A could stand for A.I. That would then leave Computer System for C.S.
As for The SOM...is that a name or another acronym? No idea.