The principle of MRA Framework in the field of accounting was to
provide a guideline to be used as a basis of negotiation in mutual recognition
agreement for ASEAN accounting profession in the future, whether
bilateral or multilateral, with standard criteria of mutual recognition, i.e.
education, examination, experiences, recognition process, information
and document systems, disciplines and ethics, universal standards and
practices. Thereby, the future Mutual Recognition Agreement (MRA) must
not reduce rights, authority, and responsibility of the ASEAN members
to supervise and issue rules, regulations, or laws in their own countries,
provided that the said actions would not bring about any problems