A progress report on international auditing reciprocity

Author:

Carnes Kay C.

Abstract

During the past decade a series of treaties, culminating in the General Agreement on Trade in Services (GATS), has been aimed at achieving progressive liberalization of world trade in services as well as goods. The accounting profession was first to finalize a framework of operations under the GATS treaty that will be used as a model for other professions. This paper begins with a brief review of accounting regulation and attempts at trade liberalization. It then reports the responses of a survey administered to those who availed themselves of early opportunities for international reciprocity through agreements negotiated between individual US states and Canadian provinces. The author concludes that those with dual certification are increasingly moving into positions with employers who require knowledge of the laws and tax codes of both countries. Although still a small group, the efforts of those who seek reciprocity may soon make a measurable economic impact on international trade in services.

Publisher

Emerald

Subject

Accounting,General Economics, Econometrics and Finance,General Business, Management and Accounting

Reference11 articles.

1. Agami, A. and Cascini, K. (1997), “Is international reciprocity possible?”, The CPA Journal, Vol. 67 No. 3, pp. 51‐2.

2. Anderson, K. (1999), “The WTO agenda for the new millennium’, Economic Record, Vol. 75 No. 228, pp. 77‐88.

3. Brown, M. (1999), “A force for change in the US”, Accountancy, Vol. 123 No. 1268, p. 22.

4. Carnes, K. (1999), “Accounting reciprocity between Washington State and British Columbia: some early findings”, Northwest Journal of Business and Economics, Vol. 13 No. 1, pp. 68‐73.

5. Accountancy (1999), “DTI under pressure in reciprocity debate”, Accountancy, Vol. 123 No. 1267, p. 8

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