A progress report on international auditing reciprocity

Kay C. Carnes (Professor of Accounting, Gonzaga University, Spokane, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 December 2000


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.



Carnes, K. (2000), "A progress report on international auditing reciprocity", Managerial Auditing Journal, Vol. 15 No. 9, pp. 464-468. https://doi.org/10.1108/02686900010357049

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