Professional Regulation Commission
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1 Professional Regulation Commission AFA-PICPA Accountancy Conference 2015 ASEAN Integration: Rising to the Challenge ASEAN ECONOMIC COMMUNITY Single Market and Production Base Competitive Economic Region EquitableEconomic Development Integration into the Global Economy 1. Free Flow of Goods 2. Free Flow of Services 3. Free Flow of Investment 4. Free Flow of Capital 5. Free Flow of Skilled Labor 6. Priority Integration Sectors 1. Competition Policy 2. Consumer Protection 3. Intellectual Property Rights 4. Infrastructure Development 5. Taxation 6. E-Commerce 1. SME Development 2. Initiative for ASEAN Integration 1. Coherent approach towards external economic relations 2. Enhanced participation in global supply networks 7. Food, Agriculture and Forestry 1
2 Conceptual Framework ASEAN MRA PQF AQRF RECOGNITION DEVELOPMENT HARMONIZATION OF SKILLS MOBILITY of Professionals and Skilled Labor PHILIPPINE QUALIFICATIONS FRAMEWORK (PQF) EXECUTIVE ORDER NO. 83, Series of 2012: Institutionalization of the Philippine Qualifications Framework (effective 1 October 2012) 2
3 LEVEL L8 L7 L6 L5 L4 L3 PHL QUALIFICATIONS FRAMEWORK BASIC EDUCATION TECHNICAL EDUCATION AND SKILLS DEVELOPMENT DIPLOMA NC IV NC III HIGHER EDUCATION DOCTORAL AND POST DOCTORAL POST BACCALAUREATE BACCALAUREATE L2 L1 GRADE 12 GRADE 10 NC II NC I Work experience Lifelong learning 3
4 ASEAN QUALIFICATIONS REFERENCE FRAMEWORK (AQRF) Country AQRF Country (A) (B) Qualifications (A) Qualifications (B) LEVEL MALAYSIA NATIONAL QUALIFICATIONS FRAMEWORK OF THAILAND QUALIFICATIONS TITLES S I N G A P O R E 9 Doctoral Degree 8 Higher Graduate Diploma 7 Master s Degree 6 Graduate Diploma 5 Bachelor s Degree 4 Diploma/ Associate Degree 3 Certificate III (vocational certificate skilled worker) 2 Certificate II (upper secondary and initial vocational training - semi skilled worker) 1 Certificate I (middle secondary and initial vocational training - worker with basic skills) 4
5 BRUNEI DARUSSALAM QF Levels RELATIVELY NEW NQFs Schools Sector CAMBODIA Technical and Higher Education Sector Vocational Education Sector GCE A Level; IGCSE A Level IB Diploma: STPU GCE O Level (grades A C); IGCSE and GCSE O Level (grade A* - C); SPU (grades A-C) GCE O Level (grades D-E); IGCSE (grade D-G) O Advanced Diploma Diploma Skills Certificate 3 (SC3) Skills Certificate 2 (SC2) Doctoral Degree Master s Degree Post Graduate Diploma Post Graduate Certificate Bachelor s Degree Foundation Degree Advanced Diploma Certificate & Diploma THE PHILIPPINES QUALIFICATIONS FRAMEWORK LEVEL BASIC EDUCATION TECHNICAL EDUCATION AND SKILLS DEVELOPMENT HIGHER EDUCATION L8 DOCTORAL AND POST DOCTORAL L7 POST BACCALAUREATE L6 BACCALAUREATE L5 DIPLOMA L4 NC IV L3 NC III L2 GRADE 12 NC II L1 GRADE 10 NC I 5
6 ASEAN MRAS and FRAMEWROK ARRANGEMENTS 5 MRAs 1. Engineering Services 2. Nursing 3. Architectural Services 4. Medical Practitioners 5. Dental Practitioners 2 Framework Arrangements 1. Accountancy Services 2. Surveying Qualifications DRAFT MRA ON ACCOUNTANCY SERVICES Excluded... Signing off of the independent auditor s report and other accountancy services that require domestic licensing in ASEAN Member States But... cross border movement of professional accountants providing external auditing services and other accountancy related services... may continue to be facilitated through bilateral and/or multilateral MRAs between or among ASEAN Member States. 6
7 REQUIREMENTS FOR ACPA REGISTRATION Relevant practical experience of not less than 3 years within a 5 year period after being qualified or registered as a professional accountant Compliance with Continuing Professional Development policy Certification from NAB or PRA that applicant has no record of any serious violation of technical, professional or ethical standards for accountancy practice AREAS FOR COLLABORATION Accreditation and monitoring of ACPAs Continuing Professional Development of professional accountants Closing gaps in policies and implementation 7
8 Thank You 8
6/6/2015 OBJECTIVES. To have a single market and production base characterized by: Free flow of goods. Free flow of. professional services.
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