The ASEAN Mutual Recognition Arrangement (MRA) on Accountancy Services is signed by all 10 ASEAN member countries in Nay Pyi Taw, Myanmar on 13 November 2016.
The MRA is the foundation of mutual recognition of ASEAN professional accountants through the ASEAN Chartered professional Accountants (ASEAN CPA) designation. It stipulates and the requirements and application procedures for becoming an ASEAN CPA, the right and obligations of an ASEAN CPA.
The official, signed document can be downloaded at the ASEAN web site here.
See also ACPACC Rules.