Protectionism in public accounting and auditing services


In both developing and developed countries, regulations curtail the right of foreign professional accountants to practice locally, or even completely prohibit them from doing so. Audits may have to be supervised by locally registered, qualified accountants. Foreigners may be required to possess the requisite professional degree from a local university, or pass a special examination, as well as be a member of a local professional body.

Related UN Sustainable Development Goals:
GOAL 1: No PovertyGOAL 10: Reduced Inequality
Problem Type:
D: Detailed problems
Date of last update
04.10.2020 – 22:48 CEST