Harmonisation

The big eight European countries are considering proposals to harmonise their national accountancy qualifications.

This would create a common core of content, which would enable greater freedom of movement for qualified accountants across borders.

Accountancy Age lists the following countries and institutes as participating in the project:

-France, Ordre des Experts-Comptables (OEC)
-Germany, Institut der Wirtschaftsprfer (IDW) and Wirtschaftsprferkammer (WPK)
-Ireland, Institute of Chartered Accountants in Ireland (ICAI)
-Italy, Consiglio Nazionale dei Dottori Commercialisti (CNDC)
-The Netherlands, Koninklijk Nederlands Instituut van Registeraccountants (NIVRA)
-England, Institute of Chartered Accountants in England and Wales (ICAEW)
-Scotland, Institute of Chartered Accountants of Scotland (ICAS)

This harmonisation process further undermines the logic of the "backward" step of merging with CIMA and CIPFA.