WORLD TRADE
ORGANIZATIONS/WPDR/W/18
28 September 2001
(01-4670)
Working Party on Domestic Regulation Original:  English
COMMUNICATION FROM THAILAND
Results of Consultation on the Applic ability of Accountancy Disciplines
to other Professions
The following communication has been received from Thailand with the request that it be
circulated to the Members of the Working Party on Domestic Regulation.
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I. INTRODUCTION
1. The Thai government sent the accountancy disciplines to various professional associations
with a request that they considered whether the disciplines could be adapted to their professions or
not.  It also urged these associations to give details pertaining to their replies.
II. RESULTS OF THE CONSULTATIONS
2. Five professional associations (The Medical Council, The Dental Council, The Nursing
Council, The Association of Thai Physiotherapists and The Pharmaceutical Council) replied that the
accountancy disciplines could be applied to their professions with a few changes to meet the
particularities of their professions.
3. Three professional associations (The Law Society of Thailand, The Engineering Institute of
Thailand and The Association of Siamese Architects) replied that the accountancy disciplines werenot suitable to be applied to their professions.  No further explanation was given as to why they
considered that the disciplines could not be adapted.
4. The consultation process still continues with a few professions and we shall make further
contribution when more information is available.
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