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What is the ASEAN Mutual Recognition Arrangement (MRA) on Accountancy Services?

27 tháng 12. 2016 0 Lượt xem

The MRA on Accountancy Services was first signed in February 2009 in the form of MRA framework to encourage ASEAN Member States who are ready, to enter into bilateral or multilateral negotiations on MRAs on Accountancy Services. Subsequently, an amended ASEAN MRA on Accountancy Services was signed by ASEAN Economic Ministers (AEM) on 13 November 2014 in Nay Pyi Taw, Myanmar. The MRA now applies to all ASEAN Member States for accountancy-related services except for signing off of the independent auditor’s report and other accountancy services that requires domestic licensing in ASEAN Member States.

The MRA works towards an ASEAN-wide registration system which allows registered Professional Accountant (PA) in an ASEAN Member State to be certified as ASEAN Chartered Professional Accountant (ACPA) and finally work as Registered Foreign Professional Accountant (RFPA) in other ASEAN Member States.

The administration of the MRA at ASEAN level is undertaken by ASEAN Chartered Professional Accountant Coordinating Committee (ACPACC). It commenced its meeting in October 2015 following the completion of establishment of Monitoring Committees (MCs) of all ASEAN Member States.