Reciprocity - light at the end of the tunnel?
Article Abstract:
The refusal of the 54 state boards of accountancy in the US to recognize the credentials of qualified accountants from the UK and Ireland has led to the reciprocal nonrecognition of US CPAs in the UK and Ireland. The nonrecognition of US CPAs has been accomplished through the incorporation of a reciprocity clause in the 1989 Companies Act that effectively bars all non-UK accountants from practising should they have earned their qualification in areas that do not grant reciprocal rights to UK accountants. A proposal recently aired at a conference sponsored by the National Association of State Boards of Accountancy suggests that barriers to mutual recognition of accountancy qualifications be resolved through the establishment of formal agreements between the appropriate accounting authorities in the US, the UK, and Ireland.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
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I'm definitely not in practice ... am I?
Article Abstract:
A guide is presented to enable chartered accountants in England and Wales to decide if they need to obtain a practising certificate for their work.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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