ACCA and IMA? announced furthercollaboration in their global strategic partnership on June 23.
　　This was basedon a global proposition around “Financial Leadership and Performance” 。
　　ACCA（特許公認(rèn)會計(jì)師公會）和IMA?（美國管理會計(jì)師協(xié)會）于6月23日公布了雙方全球戰(zhàn)略合作計(jì)劃的新舉措，包括一項(xiàng)名為“財(cái)務(wù)領(lǐng)導(dǎo)力和績效”的全球提案。
　　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.
　　在對雙方通過資格認(rèn)證考試、工作經(jīng)驗(yàn)和職業(yè)道德等方面獲得的能力進(jìn)行綜合評估的基礎(chǔ)上，雙方同時(shí)簽署了互認(rèn)協(xié)議。通過互認(rèn)協(xié)議，兩個(gè)機(jī)構(gòu)符合條件的會員能夠獲得對方機(jī)構(gòu)提供的權(quán)威認(rèn)證——美國注冊管理會計(jì)師（CMA）或者ACCA會員資格的途徑。這項(xiàng)互認(rèn)協(xié)議并不是一項(xiàng)免試協(xié)議，以任何形式將其視同為免試協(xié)議，都是不恰當(dāng)?shù)摹?/div>
　　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.
　　簽署互認(rèn)協(xié)議的目的在于使雙方的正式會員能夠獲益于額外的認(rèn)可并有權(quán)獲得與職業(yè)發(fā)展相關(guān)的支持服務(wù)。享受互認(rèn)協(xié)議權(quán)益的會員需要保持其原所屬機(jī)構(gòu)會員身份，同時(shí)要遵循兩個(gè)機(jī)構(gòu)的會員資格標(biāo)準(zhǔn)，包括支付兩個(gè)機(jī)構(gòu)會員年費(fèi)。
　　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.
　　互認(rèn)協(xié)議將于2014年生效，雖然協(xié)議已有整體方向，雙方機(jī)構(gòu)仍在研究適用條件和申請流程。請有關(guān)各方不要僅就目前的公告做出決定，以免實(shí)施流程細(xì)則公布后，發(fā)現(xiàn)與個(gè)人實(shí)際不相適宜的情況。
　　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都致力于實(shí)現(xiàn)互認(rèn)協(xié)議的目的，即為雙方會員提供一個(gè)成為對方機(jī)構(gòu)會員的途徑，我們會以令到各方清晰地了解其目的的方式來實(shí)施該協(xié)議。

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