ORGANISATION MONDIALE
DU COMMERCES/C/N/68
13 mars 1998
(98-1042)
Conseil du commerce des services Original:  anglais
NOTIFICATION AU TITRE DE L'ARTICLE VII:4 DE L'ACCORD
GENERAL SUR LE COMMERCE DES SERVICES
Services comptables
La délégation des Etats-Unis d'Amérique a fait parvenir au Secrétariat la notification ci-après.
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1. Membre adressant la notification:
Etats-Unis
2. Notification au titre de:
Article VII (paragraphe 4) - Reconnaissance
3. Date d'entrée en vigueur/durée:
Un accord sur des principes de réciprocité (signé le 8 octobre 1996) a été conclu entre
l'Institute of Chartered Accountants in Australia (ICAA - association professionnelle
nationale qui représente les comptables agréés (CA) et facilite la coordination entre les
juridictions sous-fédérales d'Australie, la National Association of States Boards of
Accountancy (NASBA -association nationale de s autorités réglementaires sous-fédérales
représentant les 54 organismes des Etats qui accordent l'autorisation d'exercer), et l'American
Institute of Certified Public Accountants (AICPA - association professionnelle nationale
s'occupant des activités d'autoréglementation de la profession, en coordination avec les
organisations de CPA au niveau des Etats dans les 54 juridictions sous-fédérales accordant
l'agrément).  Il ne s'agit pas d'un accord de gouvernement à gouvernement.
Aux Etats-Unis, l'accord ne s'applique que dans les Etats qui le ratifient.  La date d'entrée en
vigueur est différente selon les Etats.
L'accord sera en vigueur pendant une période de cinq ans à compter de la date de signature et
pourra être renouvelé ou prorogé par consentement mutuel des parties.
4. Organisme responsable de l'application de la mesure:
Aux Etats-Unis, en juillet 1997, 19 Etats avaient accepté les recommandations de l'accord
concernant les prescriptions en matière d'examen abrégé (voir liste ci-jointe).
Les autorités chargées de l'agrément dans chaque Etat sont responsables de l'application de la
mesure.  On trouvera leurs adresses dans la liste ci-jointe.S/C/N/68
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5. Description complète de la mesure:
L'accord se fonde sur une analyse détaillée des conditions à remplir en matière d'examen, de
formation et d'expérience, pour être agréé comme certified public accountant (CPA) aux
Etats-Unis et comme comptable agréé (CA) en Australie.  Les parties ont considéré que les
désignations étaient de niveau égal lorsque les prescriptions en matière d'examen étaientcombinées aux prescriptions en matière de formation et d'expérience stipulées dans l'accord.
Les parties sont convenues que les comptables agréés australiens et les certified public
accountants des Etats-Unis pouvaient obtenir la réciprocité aux conditions définies dans
l'accord (ci-joint).
6. Membres spécifiquement affectés, le cas échéant:
Australie
7. Le texte peut être obtenu auprès:
du Secrétariat de l'OMC
Les questions concernant l'accord peuvent être adressées:
à l'International Qualifications Appraisal Board
c/o National Association of States  Boards of Accountancy (NASBA)
645 Fifth Avenue - Suite 1101New York, NY 10022
Tel: 212 644 64 69
Fax: 212 644 59 61
ou:
à l'International Qualifications Appraisal Board
c/o American Institute of Certified Public Accountants
1455 Pennsylvania Ave. NW, Suite 400
Washington D.C. 20004-1081
Tel: 202 737 66 00
Fax: 202 638 45 12S/C/N/68
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ANNEX
PRINCIPLES  AGREEMENT  FOR  RECIPROCAL  LICENSING:  ACCOUNTANTS
Accounting
(As of July 1997)
Jurisdictions in the United States that are willing to consider chartered public accountants for
licensure as CPAs in accordance with provisions of the Agreement applicable to Australian candidates
- States (19):  Colorado, Illinois, Kansas, Kentucky, Louisiana, Michigan, Missouri, Nebraska,
New Hampshire, North Carolina, North Da kota, Ohio, Oregon, Rhode Island, Tennessee,
Texas, Washington, West Virginia and Wyoming.
[Note:  additional states are in the process of making the necessary changes in their statutes to
implement the provisions applicable to Australian chartered accountants.]
Jurisdictions in Australia that are willing to consid er certified public accountants for licensure as CAs
based on the U.S. Certified Public Accountants Examination
- All States and TerritoriesS/C/N/68
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State Boards of Public Accountancy
Alabama State Board of Public Accountancy
     RSA Plaza
     770 Washington Avenue
     Montgomery, AL 36130     Boyd E. Nicholson, Jr., CPA
     Executive Director
     Telephone:  (334) 242-5700
     Fax:  (334) 242-2711
Alaska State Board of Public Accountancy
     Department of Comm erce and Economic Development
     Division of Occ. Licensing, Box 110806     Juneau, AK 99811-0806
     Steven Snyder
     Licensing Examiner
     Telephone:  (907) 465-2580
     Fax:  (907) 465-2974     Web site:  http://www.state.ak.us/local/akpages/COMMERCE/occlic.htm
Arizona State Board of Accountancy
     3110 North Nineteenth Avenue
     Suite 140
     Phoenix, AZ 85015-6038     Ruth R. Lee
     Executive Director
     Telephone:  (602) 255-3648
     Fax:  (602) 255-1283
Arkansas State Board of Accountancy
     101 East Capital, Suite 430
     Little Rock, AR 72201
     Rollie Friess
     Executive Director
     Telephone:  (501) 682-1520
     Fax:  (501) 682-5538
California State Board of Accountancy
     2000 Evergreen Street, Suite 250
     Sacramento, CA 95815-3832
     Carol B. Sigmann
     Executive Officer
     Telephone:  (916) 263-3680     Fax:  (916) 263-3675S/C/N/68
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Colorado State Board of Accountancy
     1560 Broadway, Suite 1370
     Denver, CO 80202
     Mary Lou Burgess
     Administrator     Telephone:  (303) 894-7800
     Fax:  (303) 894-7790
     Web site:  http://www.state.co.us/gov_dir/regulatory_dir/acc.htm
Connecticut State Board of Accountancy
     Secretary of the State
     30 Trinity Street, P. O. Box 150470
     Hartford, CT 06115-0470     David Guay
     Executive Director
     Telephone:  (860) 566-7835
     Fax:  (860) 566-5757
     Web site:  http://www.state.ct.us/sots/bdacc.htm
Delaware State Board of Accountancy
     Cannon Building, Suite 203
     P. O. Box 1401
     Dover, DE 19903
     Sheila H. Wolfe     Administrative Assistant
     Telephone:  (302) 739-4522
     Fax:  (302) 739-2711
District of Columbia Board of Accountancy
     Department of C onsumer & Reg Aff., Rm 923
     614 H Street, N.W. c/o P. O. Box 37200
     Washington, DC 20013-7200
     Harriette Andrews
     Administrator
     Telephone:  (202) 727-7468
     Fax:  (202) 727-8030
Florida Board of Accountancy
     2610 N.W. 43rd Street, Suite 1A
     Gainsville, FL 32606-4599
     Martha P. Willis
     Division Director
     Telephone:  (352)955-2165     Fax:  (352) 955-2164
     Web site:  http://www.state.fl.us/dbpr/html/cpa/S/C/N/68
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Georgia State Board of Accountancy
     166 Pryor Street, S.W.
     Atlanta, GA 30303
     Barbara Kitchens
     Executive Director     Telephone:  (404) 656-2281
     Fax:  (404) 651-9532
Guam Territorial Board of Public Accountancy
     Deloitte & Touche, LLP
     361 South Marine Drive
     Tamuning, GU 96911
     Todd S. Smith, CPA     Chairman
     Telephone:  (671) 646-3884
     Fax:  (671) 649-4932
     Web site:  http://www.gov.gu/government.html
Hawaii Board of Public Accountancy
     Dept. Commerce & Consumer Affairs
     P. O. Box 3469
     Honolulu, HI 96801-3469
     Verna Oda
     Executive Officer     Telephone:  (808) 586-2694
     Fax:  (808) 586-2689
Idaho State Board of Accountancy
     P. O. Box 83720
     Boise, ID 83720-0002     Barbara R. Porter
     Executive Director
     Telephone:  (208) 334-2490
     Fax:  (208) 334-2615
Illinois Board of Examiners
     505 E Green Room 216
     Champaign IL 61820-5723     Joanne Vician
     Executive Director
     Telephone:  (217) 333-1565
     Fax:  (217) 333-3126
     Web site:  http://www.illinois-cpa-exam.com/S/C/N/68
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Illinois Department of Professional Regulation.
     Public Accountancy Section
     320 W. Washington Street, 3rd Floor
     Springfield, IL 62786
     Dan Harden     Manager
     Telephone:  (217) 785-0800
     Fax: (217) 782-7645
Indiana Board of Accountancy
     IN Prof. Lic. Agc., IN Gov. Ctr. S.
     302 West Washington Street, Rm. E034
     Indianapolis, IN 46204-2246     Nancy Smith
     Exam Coordinator
     Telephone:  (317) 232-5987
     Fax:  (317) 232-2312
Iowa Accountancy Examining Board
     1918 S.E.Hulsizer Avenue
     Ankeny, IA 50021-3941
     William M. Schroeder
     Executive Secretary
     Telephone:  (515) 281-4126     Fax:  (515) 281-741
     Web site:  http://www.state.ia.us/government/com/prof/acct/acct.htm
Kansas Board of Accountancy
     Landon State Office Building
     900 S.W. Jackson, Suite 556     Topeka, KS 66612-1239
     Glenda S. Moore
     Executive Director
     Telephone:   (913) 296-2162
Kentucky State Board of Accountancy
     332 West Broadway, Suite 310
     Louisville, KY 40202-2115     Susan G. Stopher
     Executive Director
     Telephone:   (502) 595-3037
     Fax:  (502) 595-4281S/C/N/68
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State Board of CPAS of Louisiana
     Pan-American Life Center
     601 Poydras Street, Suite 1770
     New Orleans, LA 70139
     Mildred M. McGaha, CPA     Executive Director
     Telephone:   (504) 566-1244
     Fax: (504) 566-1252
Maine Board of Accountancy
     Dept. of Prof. & Fin. Reg., Div of
     Lic & Enf., State House Station 35
     Augusta, ME 04333     Sandy Leach
     Board Clerk
     Telephone:   (207) 624-8603
     Fax: (207) 624-8637
     Web site:  http://www.state.me.us/pfr/led/account/acchome2.htm
Maryland State Board of Public Accountancy
     501 St. Paul Place, 9th Floor
     Baltimore, MD 21202-2272
     Sue Mays
     Executive Director     Telephone:   (410) 333-6322
     Fax: (410) 333-6314
     Web site:  http://www.dllr.state.md.us/dllr/account.htm
Massachusetts Board of Public Accountancy
     Saltonstall Building, Gov't. Center
     100 Cambridge Street, Room 1315
     Boston, MA 02202
     Leo H. Bonarrigo, CPA
     Executive Secretary
     Telephone:   (617) 727-1806
     Fax: (617) 727-0139
     Web site:  http://www.state.ma.us/reg/pa.htm
Michigan Board of Accountancy
     Dept. of Commerce -BOPR
     P. O. Box 30018
     Lansing, MI 48909-7518
     Suzanne U. Jolicoeur     Licensing Administrator
     Telephone:   (517) 373-0682
     Fax: (517) 373-2795S/C/N/68
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Minnesota State Board of Accountancy
     85 East 7th Place, Suite 125
     St. Paul, MN 55101
     Dennis J. Poppenhagen
     Executive Director     Telephone:   (612) 296-7937
     Fax: (612) 282-2644
Mississippi State Board of Public Accountancy
     653 North State Street
     Jackson, MS 39202
     Susan M. Harris, CPA
     Executive Director     Telephone:   (601) 354-7320
     Fax: (601) 354-7290
Missouri State Board of Accountancy
     P.O. Box 613
     Jefferson City, MO 65102-0613     William E. Boston III
     Executive Director
     Telephone:   (573) 751-0012
     Fax: (573) 751-0890
Montana State Board of Public Accountants
     Arcade Building, Lower Level
     111 North Jackson, P.O. Box 200513
     Helena, MT 59620-0513
     Susanne M. Criswell
     Administrator     Telephone:   (406) 444-3739
     Fax: (406) 444-1667
Nebraska State Board of Public Accountancy
     P.O. Box 94725
     Lincoln, NE 68509-4725
     Annette L. Harmon
     Executive Director     Telephone:   (402) 471-3595
     Fax: (402) 471-4484S/C/N/68
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Nevada State Board of Accountancy
     200 South Virginia St., Suite 670
     Reno, NV 89501-2408
     N. Johanna Bravo
     Executive Director     Telephone:   (702) 786-0231
     Fax: (702) 786-0234
New Hampshire Board of Accountancy
     57 Regional Drive
     Concord, NH 03301
     Louise O. MacMillan
     Assistant to the Board     Telephone:   (603) 271-3286
     Fax: (603) 271-2856
New Jersey State Board of Accountancy
     P.O. Box 45000
     Newark, NJ 07101     Jay J. Church
     Executive Director
     Telephone:   (201) 504-6380
     Fax: (201) 648-3355
New Mexico State Board of Public Accountancy
     1650 University N.E., Suite 400-A
     Albuquerque, NM 87102
     g. Trudy Beverley
     Executive Director
     Telephone:   (505) 841-9108     Fax: (505) 841-9113
New York State Board for Public Accountancy
     State Education Department
     Cultural Education Center, Room 3013
     Albany, NY 12230-0001
     C. Daniel Stubbs, Jr., CPA
     Executive Secretary     Telephone:   (518) 474-3836
     Fax: (518) 473-6995
     Web site:  http://www.nysed.gov/prof/cpa.htmS/C/N/68
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North Carolina State Board of CPA Examiners
     1101 Oberlin Road, Suite 104
     P.O. Box 12827
     Raleigh, NC 27605-2827
     Robert N. Brooks     Executive Director
     Telephone:   (919) 733-4222
     Fax: (919) 733-4209
North Dakota State Board of Accountancy
     2701 S. Columbia Road
     Grand Forks, ND 58201
     Jim Abbott     Executive Director
     Telephone:   (701) 775-7100
     Fax: (701) 775-7430
Accountancy Board of Ohio
     77 South High Street, 18th Floor
     Columbus, OH 43266-0301
     Timothy D. Haas
     Executive Director
     Telephone:   (614) 466-4135
     Fax: (614) 466-2628     Web site:  http://www.state.oh.us/acc/
Oklahoma Accountancy Board
     4545 Lincoln Blvd., Suite 165
     Oklahoma City, OK 73105-3413
     Diana Collinsworth     Executive Director
     Telephone:   (405) 521-2397
     Fax: (405) 521-3118
Oregon State Board of Accountancy
     3218 Pringle Road, S.E. #110
     Salem, OR 97302-6307
     Karen DeLorenzo     Administrator
     Telephone:   (503) 378-4181
     Fax: (503) 378-3575
     Web site:  http://www.boa.state.or.us/boa.htmlS/C/N/68
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Pennsylvania State Board of Accountancy
     613 Transportation & Safety Bldg.
     P.O. Box 2649
     Harrisburg, PA 17105-2649
     Dorna J. Thorpe     Board Administrator
     Telephone:   (717) 783-1404
     Fax: (717) 787-7769
Puerto Rico Board of Accountancy
     Box 3271
     Old San Juan Station
     San Juan, PR 00902-3271     Anthony Cruz Murphy
     Director
     Telephone:   (787) 722-2122
     Fax: (787) 721-8399
Rhode Island Board of Accountancy
     Dept. of Business Regulation
     233 Richmond Street, Suite 236
     Providence, RI 02903-4236
     Norma A. MacLeod
     Executive Secretary     Telephone:   (401) 277-3185
     Fax: (401) 277-6654
South Carolina Board of Accountancy
     Board of Accountancy -Suite 101
     P. O. Box 11329     Columbia, SC 29211-1329
     Robert W. Wilkes, Jr., CPA
     Administrator
     Telephone:   (803) 734-4228
     Fax: (803) 734-9571
     Web site:  http://www.llr.sc.edu/bac.htm
South Dakota Board of Accountancy
     301 East 14th Street, Suite 200
     Sioux Falls, SD 57104
     Lynn J. Bethke
     Executive Director
     Telephone:   (605) 367-5770     Fax: (605) 367-5773S/C/N/68
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Tennessee State Board of Accountancy
     500 James Robertson Parkway
     2nd Floor
     Nashville, TN 37243-1141
     Daniel E. Tongate, CPA     Executive Director
     Don Hummel
     Director of Administration
     Telephone:   (615) 741-2550
     Fax: (615) 532-8800
Texas State Board of Public Accountancy
     333 Guadalupe Tower III
     Suite 900
     Austin, TX 78701-3900
     William Treacy
     Executive Director
     Telephone:   (512) 505-5500     Fax: (512) 505-5575
Utah Board of Accountancy
     160 East 300 South
     P.O. Box 45805
     Salt Lake City, UT 84145     Dan S. Jones, Esq.
     Administrator
     Telephone:   (801) 530-6720
     Fax: (801) 530-6511
Vermont Board of Public Accountancy
     Pavilion Office Building
     Montpelier, VT 05609-1106
     Loris Rollins
     Staff Assistant
     Telephone:   (802) 828-2837
     Fax: (802) 828-2496
Virginia Board for Accountancy
     3600 West Broad Street
     Richmond, VA 23230-4917
     Nancy T. Feldman
     Assistant Director
     Telephone:   (804) 367-8590     Fax:  (804) 367-2474
     Web site:  http://www.state.va.us/dpor/boards.htm#AccountancyS/C/N/68
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Virgin Islands Board of Public Accountancy
     P.O. Box 3016, No. 1A Gallows Bay Market Place
     Christiansted
     St. Croix, VI 00822
     Pablo O'Neill, CPA     Secretary
     Telephone:   (809) 773-4305
     Fax: (809) 773-9850
Washington State Board of Accountancy
     210 East Union, Suite H
     P.O. Box 9131
     Olympia, WA 98507     Carey L. Rader, CPA
     Executive Director
     Telephone:   (360) 753-2585
     Fax:  (360) 664-9190
West Virginia Board of Accountancy
     201 L & S Building
     812 Quarrier Street
     Charleston, WV 25301-2695
     JoAnn Walker
     Executive Director     Telephone:   (304) 558-3557
     Fax:  (304) 558-1325
Wisconsin Accounting Examining Board
     1400 E. Washington Avenue
     P. O. Box 8935     Madison, WI 53708-8935
     Patricia H. Reuter
     Bureau Director
     Telephone:  (608) 266-1397
     Fax:  (608) 267-0644
Wyoming Board of Certified Public Accountants
     First Bank Building 2020 Carey Avenue
     Cheyenne, WY 82002-0610
     Peggy Morgando
     Executive Director
     Telephone:  (307) 777-7551
     Fax:  (307) 777-3796
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