RESTRICTED
WORLD TRADE S/WPPS/W/14*
6May1997
ORGANIZATION
(97-2019)
Working Party onProfessional Services
GUIDELINES FOR MUTUAL RECOGNITION AGREEMENTS
ORARRANGEMENTS INTHE ACCOUNTANCY SECTOR
Revised draftofguidelines already issued asdocument S/WPPS/W/12.
Attheinformal meeting on29April 1997, theChairman saidhewould circulate adraftof
therecommendations which theWorking Party onProfessional Services might make totheCouncil
forTrade inServices inrespect oftheguidelines. Thetextbelow contains adraft ofthese
recommendations.
Itistheintention ofthechairman thatthedraftrecommendation andguidelines willbediscussed
attheWorking Party onProfessional Services on15May, andifatallpossible, agreed.
_______________
Recommendation oftheWorking Party on
Professional Services totheCouncil
forTrade inServices
TheDecision onprofessional services requires theWorking Party onProfessional Services
interaliatomake recommendations fortheelaboration ofmultilateral disciplines intheaccountancy
sector. Aparticular aspect ofthismandate isthattheWorking Party shallestablish guidelines for
therecognition ofaccountancy qualifications.
TheWorking Party hasagreed upon asetofguidelines formutual recognition agreements or
arrangements intheaccountancy sector. These arecontained indocument S/WPPS/W/12. The
guidelines areintended toofferpractical guidance without precluding theuseofalternative models.
While drafted forthepurposes oftheaccountancy sector, theguidelines maybeofrelevance for
recognition agreements negotiated inother professional services sectors; however, thispoint hasnot
beenspecifically addressed bytheWorking Party which hasyettodecide onitsapproach tosectors
other thanaccountancy.
TheWorking Party recommends thattheCouncil forTrade inServices approves theguidelines,
andthatdelegations beinvited tobring them totheattention oftherelevant domestic authorities and
oftheirprivate sector.
*Thisdocument replaces S/WPPS/W/13, which wasaprevious draft, circulated inerror, andwhich
should bedisregarded.