ORGANISATION MONDIALE S/C/N/51
10février 1997
DUCOMMERCE(97-0472)
Original: anglais Conseil ducommerce desservices
NOTIFICATION AUTITRE DEL'ARTICLE VII:4 DEL'ACCORD
GENERAL SUR LECOMMERCE DESSERVICES
Services comptables
Ladélégation desEtats-Unis d'Amérique afaitparvenir auSecrétariat lanotification ci-après.
_______________
1. Membre adressant lanotification:
Etats-Unis
2. Notification autitrede:
Article VII(paragraphe 4)-Reconnaissance
3. Date d'entrée envigueur/durée:
Unaccord surdesprincipes deréciprocité (daté du16septembre 1991) aétéconclu entre
l'Institut canadien descomptables agréés (ICCA -association professionnelle nationale quireprésente
lescomptables agréés (CA)etfacilite lacoordination entrelesinstituts provinciaux decomptables agréés
chargés deréglementer laprofession dansles12juridictions canadiennes sous-fédérales), l'American
Institute ofCertified Public Accountants (AICPA -association professionnelle nationale s'occupant
desactivités d'autoréglementation delaprofession, encoordination aveclesorganisations deCPA
auniveaudesEtatsdansles54juridictionssous-fédéralesaccordantl'agrémentetlaNationalAssociation
ofState Boards ofAccountancy (NASBA -association nationale desautorités réglementaires
sous-fédérales représentant les54organismes desEtats ouprovinces quiaccordent l'autorisation
d'exercer). Ilnes'agitpasd'unaccord degouvernement àgouvernement.
L'accord nes'applique quedanslesprovinces etEtats quil'ontratifié. Ontrouvera ci-joint
unelistedesEtats ayant accepté lesrecommandations contenues dansl'accord au30juin1996. La
dated'entrée envigueur estdifférente selon lesEtats. Aucune dated'expiration n'estspécifiée.
4. Organisme responsable del'application delamesure:
AuxEtats-Unis,au30juin1996,36juridictionsavaientacceptélesrecommandationsdel'accord
concernant lesprescriptions enmatière d'examen abrégé (voirparagraphe 5).Lesautorités chargées
del'agrément danschaque Etatsontresponsables del'application delamesure. (Pour lesadresses,
prière desereporter àlaliste.)S/C/N/51
Page2
5. Description complète delamesure:
L'accord (compatible avec l'Accord delibre-échange EU-Canada entré envigueur le
1erjanvier 1989) sefonde suruneanalyse détaillée desconditions àremplir enmatière d'examen,
deformation etd'expérience, pourêtreagréé comme certified public accountant (CPA) auxEtats-Unis
etcomme comptable agréé (CA) auCanada. Lesparties ontconsidéré quelesdésignations étaient
deniveau égallorsque lesprescriptions enmatière d'examens étaient combinées auxprescriptions en
matière deformation etd'expérience stipulées dansl'accord. Lareconnaissance mutuelle destitres
deCPAetdeCAdevrait doncêtresubordonnée essentiellement aupassage del'examen uniforme de
CPAauxEtats-Unis etàl'obtention del'agrément duBoard ofAccountancy, d'unEtat,ouaupassage
del'examen finaluniforme canadien etàl'affiliation àuninstitut provincial decomptables agréés.
Lescandidats quiremplissent cesconditions etqui,decefait,peuvent bénéficier delaréciprocité en
vertu del'accord devraient pouvoir prouver leurqualification sansavoir àfranchir denouveau toutes
lesétapes delaprocédure d'agrément.
Lespartiessontégalementconvenuesqu'uneexpérienceminimumdecomptableauxEtats-Unis
pourl'obtention dutitredeCPA, ouauCanada pourl'obtention dutitredeCA,pourrait êtreprescrite
comme condition del'obtention delaréciprocité danslajuridiction canadienne ouaméricaine oùla
personne souhaitait exercer.
Encequiconcerne l'examen d'aptitude professionnelle, l'accord recommande auxautorités
deréglementation desEtats-Unis etduCanada quelescomptables agréés canadiens quiveulent obtenir
letitredeCPA auxEtats-Unis etlesCPA américains quiveulent obtenir letitredeCAauCanada
puissent prouver leurqualification sansavoir àpasser l'examen uniforme complet decomptabilité dans
lajuridiction oùilssouhaitent obtenir l'agrément. Ilsseraient alorsautorisés àpasser unexamen abrégé
devantleurpermettrededémontrerqu'ilsontuneconnaissancesatisfaisantedelalégislation,desnormes
etdespratiques locales etnationales applicables dansl'Etatoulaprovince oùilsveulent exercer.
Alasuitedecetaccord, l'AICPA etlaNASBA ontcrééunorgane permanent, l'International
Qualifications Appraisal Board (IQAB), commission d'évaluation desdiplômes étrangers, quiadministre
l'accord ettraitelesdemandes deréciprocité provenant d'associations professionnelles étrangères et/ou
d'organismes étrangers d'attribution del'agrément. L'IQAB américaine, toutcomme sacontrepartie
canadienne, formule desrecommandations concernant leniveau d'unequalification professionnelle
étrangère donnée. AuxEtats-Unis, lesrecommandations doivent êtreapprouvées parlescommissions
del'AICPA etdelaNASBA avant d'êtretransmises auxautorités réglementaires del'Etat.
6. Membres spécifiquement affectés, lecaséchéant:
Canada
7. Letexte peutêtreobtenu auprès:
duSecrétariat del'OMC
Lesquestions concernant l'accord peuvent êtreadressées:
àlaNational Association ofState Boards ofAccountancy (NASBA)
380Lexington Avenue
Suite 200
NewYork, NY10168-0002
Téléphone +(1212)4903868
Téléfax +(1212)4905841S/C/N/51
Page3
ANNEX
AGREEMENT ONPRINCIPLES OFRECIPROCITY: ACCOUNTANTS
(AsofJune1996)
Jurisdictions intheUnited States thatarewilling toconsider chartered accountants forlicensure
asCPAs based ontheCAQEX exam (theCanadian chartered accountant uniform final AICPA
qualification examination):
- States (36)Alabama, Alaska, Arkansas, California, Colorado, Delaware, District of
Columbia, Florida, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts,
Michigan, Minnesota, Nebraska, NewHampshire, NewJersey, NewMexico, North
Carolina, North Dakota, Ohio, Oregon, Rhode Island, South Carolina, South Dakota,
Tennessee, Texas, Utah, Vermont, Washington (Ontario andAlberta CAsonly), West
Virginia,Wisconsin,Wyoming.[Note:otherstatesmaybewillingtoconsiderCAQEX
applicants, although theyhavenotofficially notified acceptance oftheCAQEX exam.]
Jurisdictions inCanada thatarewilling toconsider certified public accountants forlicensure
asCAsbased ontheChartered Accountants Reciprocity Examination (CARE):
- Provinces (9)Alberta, British Columbia, Manitoba, Newfoundland, NewBruinswick,
Nova Scotia, Ontario, Quebec, Saskatchewan.S/C/N/51
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State Boards ofPublic Accountancy
Alabama State Board ofPublic Accountancy
RSAPlaza
770Washington Avenue
Montgomery, AL36130
Boyd E.Nicholson, Jr.,CPA
Executive Director
Telephone: (334) 242-5700
Fax: (334) 242-2711
Alaska State Board ofPublic Accountancy
Department ofCommerce andEconomic Development
Division ofOcc.Licensing, Box110806
Juneau, AK99811-0806
Steven Snyder
Licensing Examiner
Telephone: (907) 465-2580
Fax: (907) 465-2974
Website: http://www.state.ak.us/local/akpages/COMMERCE/occlic.htm
Arizona State Board ofAccountancy
3110 North Nineteenth Avenue
Suite 140
Phoenix, AZ85015-6038
Ruth R.Lee
Executive Director
Telephone: (602) 255-3648
Fax: (602) 255-1283
Arkansas State Board ofAccountancy
101EastCapital, Suite 430
Little Rock, AR72201
Rollie Friess
Executive Director
Telephone: (501) 682-1520
Fax: (501) 682-5538
California State Board ofAccountancy
2000 Evergreen Street, Suite 250
Sacramento, CA95815-3832
Carol B.Sigmann
Executive Officer
Telephone: (916) 263-3680
Fax: (916) 263-3675S/C/N/51
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Colorado State Board ofAccountancy
1560 Broadway, Suite 1370
Denver, CO80202
Mary LouBurgess
Administrator
Telephone: (303) 894-7800
Fax: (303) 894-7790
Website: http://www.state.co.us/gov_dir/regulatory_dir/acc.htm
Connecticut State Board ofAccountancy
Secretary oftheState
30Trinity Street, P.O.Box150470
Hartford, CT06115-0470
David Guay
Executive Director
Telephone: (860) 566-7835
Fax: (860) 566-5757
Website: http://www.state.ct.us/sots/bdacc.htm
Delaware State Board ofAccountancy
Cannon Building, Suite 203
P.O.Box1401
Dover, DE19903
Sheila H.Wolfe
Administrative Assistant
Telephone: (302) 739-4522
Fax: (302) 739-2711
District ofColumbia Board ofAccountancy
Department ofConsumer &RegAff., Rm923
614HStreet, N.W. c/oP.O.Box37200
Washington, DC20013-7200
Harriette Andrews
Administrator
Telephone: (202) 727-7468
Fax: (202) 727-8030
Florida Board ofAccountancy
2610 N.W. 43rdStreet, Suite 1A
Gainsville, FL32606-4599
Martha P.Willis
Division Director
Telephone: (352)955-2165
Fax: (352) 955-2164
Website: http://www.state.fl.us/dbpr/html/cpa/S/C/N/51
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Georgia State Board ofAccountancy
166Pryor Street, S.W.
Atlanta, GA30303
Barbara Kitchens
Executive Director
Telephone: (404) 656-2281
Fax: (404) 651-9532
Guam Territorial Board ofPublic Accountancy
Deloitte &Touche, LLP
361South Marine Drive
Tamuning, GU96911
Todd S.Smith, CPA
Chairman
Telephone: (671) 646-3884
Fax: (671) 649-4932
Website: http://www.gov.gu/government.html
Hawaii Board ofPublic Accountancy
Dept. Commerce &Consumer Affairs
P.O.Box3469
Honolulu, HI96801-3469
Verna Oda
Executive Officer
Telephone: (808) 586-2694
Fax: (808) 586-2689
Idaho State Board ofAccountancy
P.O.Box83720
Boise, ID83720-0002
Barbara R.Porter
Executive Director
Telephone: (208) 334-2490
Fax: (208) 334-2615
Illinois Board ofExaminers
505EGreen Room 216
Champaign IL61820-5723
Joanne Vician
Executive Director
Telephone: (217) 333-1565
Fax: (217) 333-3126
Website: http://www.illinois-cpa-exam.com/S/C/N/51
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Illinois Department ofProfessional Regulation.
Public Accountancy Section
320W.Washington Street, 3rdFloor
Springfield, IL62786
DanHarden
Manager
Telephone: (217) 785-0800
Fax:(217) 782-7645
Indiana Board ofAccountancy
INProf. Lic.Agc., INGov. Ctr.S.
302West Washington Street, Rm.E034
Indianapolis, IN46204-2246
Nancy Smith
Exam Coordinator
Telephone: (317) 232-5987
Fax: (317) 232-2312
Iowa Accountancy Examining Board
1918 S.E.Hulsizer Avenue
Ankeny, IA50021-3941
William M.Schroeder
Executive Secretary
Telephone: (515) 281-4126
Fax: (515) 281-741
Website: http://www.state.ia.us/government/com/prof/acct/acct.htm
Kansas Board ofAccountancy
Landon State Office Building
900S.W. Jackson, Suite 556
Topeka, KS66612-1239
Glenda S.Moore
Executive Director
Telephone: (913) 296-2162
Kentucky State Board ofAccountancy
332West Broadway, Suite 310
Louisville, KY40202-2115
Susan G.Stopher
Executive Director
Telephone: (502) 595-3037
Fax: (502) 595-4281S/C/N/51
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State Board ofCPAS ofLouisiana
Pan-American LifeCenter
601Poydras Street, Suite 1770
NewOrleans, LA70139
Mildred M.McGaha, CPA
Executive Director
Telephone: (504) 566-1244
Fax:(504) 566-1252
Maine Board ofAccountancy
Dept. ofProf. &Fin.Reg., Divof
Lic&Enf., State House Station 35
Augusta, ME04333
Sandy Leach
Board Clerk
Telephone: (207) 624-8603
Fax:(207) 624-8637
Website: http://www.state.me.us/pfr/led/account/acchome2.htm
Maryland State Board ofPublic Accountancy
501St.PaulPlace, 9thFloor
Baltimore, MD21202-2272
SueMays
Executive Director
Telephone: (410) 333-6322
Fax:(410) 333-6314
Website: http://www.dllr.state.md.us/dllr/account.htm
Massachusetts Board ofPublic Accountancy
Saltonstall Building, Gov't.Center
100Cambridge Street, Room 1315
Boston, MA02202
LeoH.Bonarrigo, CPA
Executive Secretary
Telephone: (617) 727-1806
Fax:(617) 727-0139
Website: http://www.state.ma.us/reg/pa.htm
Michigan Board ofAccountancy
Dept. ofCommerce -BOPR
P.O.Box30018
Lansing, MI48909-7518
Suzanne U.Jolicoeur
Licensing Administrator
Telephone: (517) 373-0682
Fax:(517) 373-2795S/C/N/51
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Minnesota State Board ofAccountancy
85East7thPlace, Suite 125
St.Paul, MN55101
Dennis J.Poppenhagen
Executive Director
Telephone: (612) 296-7937
Fax:(612) 282-2644
Mississippi State Board ofPublic Accountancy
653North State Street
Jackson, MS39202
Susan M.Harris, CPA
Executive Director
Telephone: (601) 354-7320
Fax:(601) 354-7290
Missouri State Board ofAccountancy
P.O.Box613
Jefferson City, MO65102-0613
William E.Boston III
Executive Director
Telephone: (573) 751-0012
Fax:(573) 751-0890
Montana State Board ofPublic Accountants
Arcade Building, Lower Level
111North Jackson, P.O.Box200513
Helena, MT59620-0513
Susanne M.Criswell
Administrator
Telephone: (406) 444-3739
Fax:(406) 444-1667
Nebraska State Board ofPublic Accountancy
P.O.Box94725
Lincoln, NE68509-4725
Annette L.Harmon
Executive Director
Telephone: (402) 471-3595
Fax:(402) 471-4484S/C/N/51
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Nevada State Board ofAccountancy
200South Virginia St.,Suite 670
Reno, NV89501-2408
N.Johanna Bravo
Executive Director
Telephone: (702) 786-0231
Fax:(702) 786-0234
NewHampshire Board ofAccountancy
57Regional Drive
Concord, NH03301
Louise O.MacMillan
Assistant totheBoard
Telephone: (603) 271-3286
Fax:(603) 271-2856
NewJersey State Board ofAccountancy
P.O.Box45000
Newark, NJ07101
JayJ.Church
Executive Director
Telephone: (201) 504-6380
Fax:(201) 648-3355
NewMexico State Board ofPublic Accountancy
1650 University N.E., Suite 400-A
Albuquerque, NM87102
g.Trudy Beverley
Executive Director
Telephone: (505) 841-9108
Fax:(505) 841-9113
NewYork State Board forPublic Accountancy
State Education Department
Cultural Education Center, Room 3013
Albany, NY12230-0001
C.Daniel Stubbs, Jr.,CPA
Executive Secretary
Telephone: (518) 474-3836
Fax:(518) 473-6995
Website: http://www.nysed.gov/prof/cpa.htmS/C/N/51
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North Carolina State Board ofCPA Examiners
1101 Oberlin Road, Suite 104
P.O.Box12827
Raleigh, NC27605-2827
Robert N.Brooks
Executive Director
Telephone: (919) 733-4222
Fax:(919) 733-4209
North Dakota State Board ofAccountancy
2701 S.Columbia Road
Grand Forks, ND58201
JimAbbott
Executive Director
Telephone: (701) 775-7100
Fax:(701) 775-7430
Accountancy Board ofOhio
77South High Street, 18thFloor
Columbus, OH43266-0301
Timothy D.Haas
Executive Director
Telephone: (614) 466-4135
Fax:(614) 466-2628
Website: http://www.state.oh.us/acc/
Oklahoma Accountancy Board
4545 Lincoln Blvd., Suite 165
Oklahoma City, OK73105-3413
Diana Collinsworth
Executive Director
Telephone: (405) 521-2397
Fax:(405) 521-3118
Oregon State Board ofAccountancy
3218 Pringle Road, S.E.#110
Salem, OR97302-6307
Karen DeLorenzo
Administrator
Telephone: (503) 378-4181
Fax:(503) 378-3575
Website: http://www.boa.state.or.us/boa.htmlS/C/N/51
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Pennsylvania State Board ofAccountancy
613Transportation &Safety Bldg.
P.O.Box2649
Harrisburg, PA17105-2649
Dorna J.Thorpe
Board Administrator
Telephone: (717) 783-1404
Fax:(717) 787-7769
Puerto RicoBoard ofAccountancy
Box3271
OldSanJuanStation
SanJuan, PR00902-3271
Anthony Cruz Murphy
Director
Telephone: (787) 722-2122
Fax:(787) 721-8399
Rhode Island Board ofAccountancy
Dept. ofBusiness Regulation
233Richmond Street, Suite 236
Providence, RI02903-4236
Norma A.MacLeod
Executive Secretary
Telephone: (401) 277-3185
Fax:(401) 277-6654
South Carolina Board ofAccountancy
Board ofAccountancy -Suite 101
P.O.Box11329
Columbia, SC29211-1329
Robert W.Wilkes, Jr.,CPA
Administrator
Telephone: (803) 734-4228
Fax:(803) 734-9571
Website: http://www.llr.sc.edu/bac.htm
South Dakota Board ofAccountancy
301East14thStreet, Suite 200
Sioux Falls, SD57104
Lynn J.Bethke
Executive Director
Telephone: (605) 367-5770
Fax:(605) 367-5773S/C/N/51
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Tennessee State Board ofAccountancy
500James Robertson Parkway
2ndFloor
Nashville, TN37243-1141
Daniel E.Tongate, CPA
Executive Director
DonHummel
Director ofAdministration
Telephone: (615) 741-2550
Fax:(615) 532-8800
Texas State Board ofPublic Accountancy
333Guadalupe Tower III
Suite 900
Austin, TX78701-3900
William Treacy
Executive Director
Telephone: (512) 505-5500
Fax:(512) 505-5575
Utah Board ofAccountancy
160East300South
P.O.Box45805
SaltLake City, UT84145
DanS.Jones, Esq.
Administrator
Telephone: (801) 530-6720
Fax:(801) 530-6511
Vermont Board ofPublic Accountancy
Pavilion Office Building
Montpelier, VT05609-1106
Loris Rollins
StaffAssistant
Telephone: (802) 828-2837
Fax:(802) 828-2496
Virginia Board forAccountancy
3600 West Broad Street
Richmond, VA23230-4917
Nancy T.Feldman
Assistant Director
Telephone: (804) 367-8590
Fax: (804) 367-2474
Website: http://www.state.va.us/dpor/boards.htm#AccountancyS/C/N/51
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Virgin Islands Board ofPublic Accountancy
P.O.Box3016, No.1AGallows BayMarket Place
Christiansted
St.Croix, VI00822
Pablo O'Neill, CPA
Secretary
Telephone: (809) 773-4305
Fax:(809) 773-9850
Washington State Board ofAccountancy
210EastUnion, Suite H
P.O.Box9131
Olympia, WA98507
Carey L.Rader, CPA
Executive Director
Telephone: (360) 753-2585
Fax: (360) 664-9190
West Virginia Board ofAccountancy
201L&SBuilding
812Quarrier Street
Charleston, WV25301-2695
JoAnn Walker
Executive Director
Telephone: (304) 558-3557
Fax: (304) 558-1325
Wisconsin Accounting Examining Board
1400 E.Washington Avenue
P.O.Box8935
Madison, WI53708-8935
Patricia H.Reuter
Bureau Director
Telephone: (608) 266-1397
Fax: (608) 267-0644
Wyoming Board ofCertified Public Accountants
FirstBank Building 2020 Carey Avenue
Cheyenne, WY82002-0610
Peggy Morgando
Executive Director
Telephone: (307) 777-7551
Fax: (307) 777-3796