| Download | |
| Summary Information | |
|---|---|
| Full Title |
2009 ASEAN Mutual Recognition Arrangement Framework on Accountancy Services |
| Short Title / Abbreviations |
MRA on Accountancy Services |
| CIL Subject Classification | |
| Date of Adoption | 26/02/2009 |
| Place of Adoption | Cha-am, Thailand, 14th ASEAN Summit |
| Issued/Adopted by | Economic Ministers of ASEAN |
| Dispute settlement provisions |
Article VII ‘Dispute Settlement’: “7.1 ASEAN Member States shall at all times endeavour to agree on the interpretation and application of this MRA Framework and shall make every attempt through communication, dialogue, consultation and cooperation to arrive at a mutually satisfactory resolution of any matter that might affect the implementation of this MRA Framework. 7.2 The provisions of the ASEAN Protocol on Enhanced Dispute Settlement Mechanism, done at Vientiane, Lao PDR on the 29 November 2004, shall apply to disputes concerning the interpretation, implementation, and/or application of any of the provisions under this MRA Framework.” This Arrangement is one of the ‘Covered Agreements’ pursuant to Article 1.1 of the 2019 ASEAN Protocol on Enhanced Dispute Settlement Mechanism read together with its Appendix 1. The 2019 Protocol will only apply with respect to new requests for consultations made on or after its entry into force (20 June 2022). |
| Depository |
Secretary-General of ASEAN |
| Annexes |
Appendix I – List of Professional Regulatory Authorities and National Accountancy Bodies Appendix II – Sample Mutual Recognition Agreement on Accountancy Services Appendix III – WTO Guidelines for Mutual Recognition Agreements or Arrangements in the Accountancy Sector Annex – Article VII Recognition |
| Entry Into Force Status | In Force |
| Source |
ASEAN Legal Instruments |
| Date of Entry into Force |
26/05/2009 |
| Entry into Force / Termination Provisions |
Article VIII ‘Final Provisions’: “8.2 This MRA Framework shall enter into force 3 months after the date of signature by all ASEAN Member States.” |
| Status | |
| ASEAN States | |
| Brunei Darussalam |
Signature 26/02/2009 |
| Cambodia |
Signature 26/02/2009 |
| Indonesia |
Signature 26/02/2009 |
| Lao PDR |
Signature 26/02/2009 |
| Malaysia |
Signature 26/02/2009 |
| Myanmar |
Signature 26/02/2009 |
| Philippines |
Signature 26/02/2009 |
| Singapore |
Signature 26/02/2009 |
| Thailand |
Signature 26/02/2009 |
| Vietnam |
Signature 26/02/2009 |
| Timor Leste | |
| Related Instruments | |
| Protocols / Amendments to this instrument |
2014 ASEAN Mutual Recognition Arrangement on Accountancy Services implements this Agreement in accordance with Article V of the latter. |
| Related Instruments |
2020 ASEAN Trade in Services Agreement 1995 ASEAN Framework Agreement on Services 1992 Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area
2017 ASEAN Mutual Recognition Arrangement on Flight Crew Licensing 2012 ASEAN Mutual Recognition Arrangement on Tourism Professionals 2009 ASEAN Mutual Recognition Arrangement on Medical Practitioners 2009 ASEAN Mutual Recognition Arrangement on Dental Practitioners 2007 ASEAN Mutual Recognition Arrangement on Architectural Services 2007 ASEAN Framework Arrangement for the Mutual Recognition of Surveying Qualifications 2006 ASEAN Mutual Recognition Arrangement on Nursing Services 2005 ASEAN Mutual Recognition Arrangement on Engineering Services
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| External Links |
ASEAN accessed on 09/06/2026 |
| Last Updated on | 09/06/2026 |
