2014-Mutual-Recognition-Arrangement-on-Accountancy-Services-Appendix-1.pdf

2014 ASEAN Mutual Recognition Arrangement on Accountancy Services

MRA on Accountancy Services

• ASEAN Documents
  • ASEAN Economic Community
    • ASEAN Economic Ministers
    • ASEAN Free Trade Area
    • Services

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).

Secretary-General of ASEAN

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

ASEAN Legal Instruments

13/11/2014

Article 11.3 ‘Final Provisions’:

“This Arrangement shall enter into force on the date of signature by all ASEAN Member States.”

This Agreement implements the 2009 ASEAN Mutual Recognition Arrangement Framework on Accountancy Services pursuant to Article V of the latter.

1995 ASEAN Framework Agreement on Services

2020 ASEAN Trade in Services Agreement

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

ASEAN accessed on 11/05/2026

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”