ACCAandIMAannouncedfurthercollaborationintheirglobalstrategic

partnershiponJune23.Thiswasbasedonaglobalpropositionaround“Financial

LeadershipandPerformance”andanewjointwebsitecalledroleofcfo.

ACCA(特許公認(rèn)會計師公會)和IMA(美國管理會計師協(xié)會)于6月23日公布了雙方全球戰(zhàn)略合作計劃的新舉措，包括一項名為“財務(wù)領(lǐng)導(dǎo)力和績效”的全球提案以及聯(lián)合網(wǎng)站roleofcfo。

AMutualRecognitionAgreement(MRA)wasalsosignedbybothbodies,based

onanassessmentofthepetenciesacquiredthroughbothqualifications,which

includesexams,workexperience,andethicalrequirements.ThroughthisMRA,

experiencedmembersofbothorganizations,subjecttoconditions,canhavea

clearpathwaytooneanother’scredentials-IMA'sCMA(CertifiedManagement

Accountant)orACCA’sprofessionalmembership.Itisnotanexemptionsagreement

anditisnotappropriatetorefertothisinanywayasanexemptions

agreement.

在對雙方通過資格認(rèn)證考試、工作經(jīng)驗和職業(yè)道德等方面獲得的能力進(jìn)行綜合評估的基礎(chǔ)上，雙方同時簽署了互認(rèn)協(xié)議。通過互認(rèn)協(xié)議，兩個機(jī)構(gòu)符合條件的資深會員能夠獲得對方機(jī)構(gòu)提供的權(quán)威認(rèn)證——美國注冊管理會計師(CMA)或者ACCA會員資格的途徑。這項互認(rèn)協(xié)議并不是一項免試協(xié)議，以任何形式將其視同為免試協(xié)議，都是不恰當(dāng)?shù)摹?/p>

Theobjectiveofthisagreementistoenablefullmembersofbothbodiesto

benefitfromadditionalrecognitionandaccesstosupportservices,relevantto

theirprofessionalcareers.Theywillhavetoremainamemberoftheir

qualifyingbodyandfulfilthemembershipcriteriaofbothbodies,iftheytake

upthisopportunity,includingpaymentofannualmembershipfeestoboth

bodies.

簽署互認(rèn)協(xié)議的目的在于使雙方的正式會員能夠獲益于額外的認(rèn)可并有權(quán)獲得與職業(yè)發(fā)展相關(guān)的支持服務(wù)。享受互認(rèn)協(xié)議權(quán)益的會員需要保持其原所屬機(jī)構(gòu)會員身份，同時要遵循兩個機(jī)構(gòu)的會員資格標(biāo)準(zhǔn)，包括支付兩個機(jī)構(gòu)會員年費。

Althoughtheoveralltermsoftheagreementhavebeensetout,wehaveyet

tofinalizetheeligibilityrulesandprocessesastheagreementwillnotbein

forceuntil2014.Themarketshouldnotthereforebemakingdecisionsbasedon

thecurrentannouncementsmade,astheymaynotbeappropriatetopeople’s

circumstancesoncetheimplementationprocessissetout.

互認(rèn)協(xié)議將于2014年生效，雖然協(xié)議已有整體方向，雙方機(jī)構(gòu)仍在研究適用條件和申請流程。請有關(guān)各方不要僅就目前的公告做出決定，以免實施流程細(xì)則公布后，發(fā)現(xiàn)與個人實際不相適宜的情況。

BothACCAandIMAaremittedtotheobjectivethatthisisamembership

offerandthereforewillapplytheagreementinawaywhichmakesthatclearto

themarket.

ACCA和IMA都致力于實現(xiàn)互認(rèn)協(xié)議的目的，即為雙方會員提供一個成為對方機(jī)構(gòu)會員的途徑，我們會以令到各方清晰地了解其目的的方式來實施該協(xié)議。

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