Is international reciprocity possible?

Even though there seems to be almost unanimous acceptance among countries that professional accountants must be educated, pass some professional examinations, and have some practical experience, the recipe for the quantity of each of the 3 ingredients varies from one country to another. To determine...

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Bibliographic Details
Published in:	The CPA journal (1975) Vol. 67; no. 3; p. 51
Main Authors:	Agami, Abdel M, Cascini, Karen T
Format:	Journal Article
Language:	English
Published:	New York New York State Society of Certified Public Accountants 01-03-1997
Subjects:	Academic degrees Accountants Accounting Accounting standards Agreements Auditing standards Candidates Certification Chartered accountants Education Exposure drafts Free trade GATS International accounting standards International aspects Laws, regulations and rules Market entry Professionals Qualifications Reciprocity Reciprocity (Commerce)
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Summary:	Even though there seems to be almost unanimous acceptance among countries that professional accountants must be educated, pass some professional examinations, and have some practical experience, the recipe for the quantity of each of the 3 ingredients varies from one country to another. To determine if international reciprocity is possible, the professional accountancy qualifications of 8 countries were surveyed: Australia, Canada, France, Germany, Japan, New Zealand, the UK and the US.
ISSN:	0732-8435