ACCA和IMA签订互认协议

　　ACCA and IMA announced furthercollaboration in their global strategic partnership on June 23. This was basedon a global proposition around “Financial Leadership and Performance” and a newjoint website called www.roleofcfo.com.

　　ACCA（特许公认会计师公会）和IMA?（美国管理会计师协会）于6月23日公布了双方全球战略合作计划的新举措，包括一项名为“财务领导力和绩效”的全球提案以及联合网站www.roleofcfo.com。

　　A Mutual Recognition Agreement (MRA) was also signedby both bodies, based on an assessment of the competencies acquired throughboth qualifications, which includes exams, work experience, and ethical requirements. Through this MRA, experienced membersof both organizations, subject to conditions, can have a clear pathway to oneanother’s credentials - IMA's CMA? (Certified Management Accountant) or ACCA’s professional membership. It is not an exemptions agreement and it is not appropriate to refer to this in any wayas an exemptions agreement.

　　在对双方通过资格认证考试、工作经验和职业道德等方面获得的能力进行综合评估的基础上，双方同时签署了互认协议。通过互认协议，两个机构符合条件的资深会员能够获得对方机构提供的权威认证——美国注册管理会计师（CMA）或者ACCA会员资格的途径。这项互认协议并不是一项免试协议，以任何形式将其视同为免试协议，都是不恰当的。

　　The objective of this agreement is to enable full members of both bodies to benefit from additional recognition and access tosupport services, relevant to their professional careers. They will have to remain a member of their qualifying body and fulfil the membership criteria ofboth bodies, if they take up this opportunity, including payment of annual membership fees to both bodies.

　　签署互认协议的目的在于使双方的正式会员能够获益于额外的认可并有权获得与职业发展相关的支持服务。享受互认协议权益的会员需要保持其原所属机构会员身份，同时要遵循两个机构的会员资格标准，包括支付两个机构会员年费。

　　Although the overall terms of the agreement have been set out, we have yet to finalize the eligibility rules and processes as the agreement will not be in force until 2014. The market should not therefore be making decisions based on the current announcements made, as they may not be appropriate to people’s circumstances once the implementation process is setout.

　　互认协议将于2014年生效，虽然协议已有整体方向，双方机构仍在研究适用条件和申请流程。请有关各方不要仅就目前的公告做出决定，以免实施流程细则公布后，发现与个人实际不相适宜的情况。

　　Both ACCA and IMA are committed to the objectivethat this is a membership offer and therefore will apply the agreement in a waywhich makes that clear to the market.

　　ACCA和IMA都致力于实现互认协议的目的，即为双方会员提供一个成为对方机构会员的途径，我们会以令到各方清晰地了解其目的的方式来实施该协议。

　　来源：IMA中国