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Topics handled by WTO committees and agreements
Issues covered by the WTO’s committees and agreements

 SERVICES: SECTOR BY SECTOR
Accountancy services

The sector includes accounting, auditing and bookkeeping services. Market access negotiations were conducted on accountancy under the Uruguay Round. A Ministerial Decision on Professional Services on 4 April 1995 established the Working Party on Professional Services and gave priority to work on the accountancy sector. In April 1999 the WPPS was replaced by the Working Party on Domestic Regulation.

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The current negotiations back to top

Currently, accountancy, like all services are included in the new services negotiations, which began January 2000.

  
  
The mandate back to top

Principles of trade in accountancy services are contained, like for all services, in the GATS (see Article VI).

  
  
Current commitments and exemptions back to top

> All commitments and MFN exemptions. Search for accountancy services in the commitments for services by country.

For consolidated information on countries' commitments and exemptions on accountancy services go to the services database (opens a new window) click “predefined reports”, then click “All sectors and each level of development”. From the list of sectors select “Accountancy services”. Information is broken down by the country's level of development (developed, developing, least developed or transition). Data covers the period January 1995 to December 1999. Does not include data on current negotiations or on countries which joined the WTO since January 2000.

  
  
 Documents on accountancy services back to top

Search Documents Online
These links open a new window: allow a moment for the results to appear.

> help with downloading these documents

  • Guidelines and decisions on disciplines relating to the accountancy sector adopted by the Council for Trade in Services (Document code S/L/* and “varies keywords”)     > search
  • General documents of the Working Party on Domestic Regulation on the Disciplines for the Accountancy Sector (Document code S/WPDR/* and keyword “accountancy”)     > search
  • General documents of the Working Party on Professional Services on the Disciplines for the Accountancy Sector (Document code S/WPPS/* and keyword “accountancy”)     > search
  • General documents on accountancy services (Document code varies)     > search

You can perform more sophisticated searches from the Documents Online search facility (opens in new window) by defining multiple search criteria such as document symbol (i.e. code number), full text search or document date.


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