02-280 C.M.R. ch. 5, § 5 - APPLICANTS HOLDING CREDENTIALS FROM ANOTHER COUNTRY
A. The Board recognizes the existence of the
International Qualifications Appraisal Board (IQAB), a joint body of NASBA and
the AICPA, which is charged with:
1.
Evaluating the professional credentialing process of certified public
accountants, or their equivalents, of countries other than the United States;
and
2. Negotiating principles of
reciprocity agreements with the appropriate professional and/or governmental
bodies of other countries seeking recognition as having requirements
substantially equivalent to United States' requirements for the certificate of
a certified public accountant.
B. The Board shall give consideration to the
terms of all principles of Mutual Recognition Agreements (MRA) established by
IQAB. The Board may issue a license to an individual holding an active license
from another country with which IQAB has established a MRA.
Notes
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