For example, non-conformance is abbreviated as NC.
If I am referring to a non-conformance, I may pronounce the whole word or I may literally say the letters "NC"; in my industry, they are used interchangeably.
So if I am writing it in context, it can be "an NC" or "a NC" depending on whether I orally pronounce it as "NC" or "non-conformance". Is there a rule that dictates whether to use "a" or "an" when written on paper?