Download | |
Additional Annexes |
2014-Mutual-Recognition-Arrangement-on-Accountancy-Services-Appendix-1.pdf |
Summary Information | |
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Full Title |
2014 ASEAN Mutual Recognition Arrangement on Accountancy Services |
Short Title / Abbreviations |
MRA on Accountancy Services |
CIL Subject Classification | |
Date of Adoption | 13/11/2014 |
Place of Adoption | Nay Pyi Taw, Myanmar at the 25th ASEAN Summit |
Issued/Adopted by | Economic Ministers of ASEAN |
Dispute settlement provisions |
Article 10 ‘Dispute Settlement’: “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 Arrangement.” 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 |
ASEAN Secretary-General |
Annexes |
Appendix I – List of National Accountancy Bodies (NAB) and/or Professional Regulatory Authorities (PRA) Appendix II – ASEAN Chartered Professional Accountants Guidelines on Criteria and Procedure Appendix III – ASEAN Chartered Professional Accountant Assessment Statement Appendix IV – Monitoring Committee Summary of Assessment of Application for ASEAN Chartered Professional Accountant Registration Appendix V – Assessment Statement Flow Chart |
Entry Into Force Status | In Force |
Source |
ASEAN Secretariat - ASEAN Legal Instruments |
Date of Entry into Force |
13/11/2014 |
Entry into Force / Termination Provisions |
Article 11.3 ‘Final Provisions’: “This Arrangement shall enter into force on the date of signature by all ASEAN Member States.” |
Status | |
ASEAN States | (Source: as of 29/09/2022) |
Brunei Darussalam |
Signature 13/11/2014 |
Cambodia |
Signature 13/11/2014 |
Indonesia |
Signature 13/11/2014 |
Lao PDR |
Signature 13/11/2014 |
Malaysia |
Signature 13/11/2014 |
Myanmar |
Signature 13/11/2014 |
Philippines |
Signature 13/11/2014 |
Singapore |
Signature 13/11/2014 |
Thailand |
Signature 13/11/2014 |
Vietnam |
Signature 13/11/2014 Notification 12/11/2015 |
Related Instruments | |
This instrument amends/supersedes |
This Agreement implements the 2009 ASEAN Mutual Recognition Arrangement Framework on Accountancy Services pursuant to Article V of the latter. |
Related Instruments |
1992 Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area 1995 ASEAN Framework Agreement on Services 1998 ASEAN Framework Agreement on Mutual Recognition Arrangements |
External Links |
ASEAN Secretariat accessed on 29/09/2022 |
Additional Information |
Note Article 11.1 ‘Final Provisions’: “The terms and definitions and other provisions of the GATS and AFAS shall be referred to and shall apply to matters arising under this Arrangement for which no specific provision has been made herein” |