ACCA and IMA? announced furthercollaboration in their global strategic partnership on June 23.
　　This was basedon a global proposition around “Financial Leadership and Performance” and a newjoint website called www.roleofcfo.com.
　　ACCA（特許公認會計師公會）和IMA?（美國管理會計師協(xié)會）于6月23日公布了雙方全球戰(zhàn)略合作計劃的新舉措，包括一項名為“財務領(lǐng)導力和績效”的全球提案以及聯(lián)合網(wǎng)站www.roleofcfo.com。
　　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 n 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證考試、工作經(jīng)驗和職業(yè)道德等方面獲得的能力進行綜合評估的基礎(chǔ)上，雙方同時簽署了互認協(xié)議。通過互認協(xié)議，兩個機構(gòu)符合條件的資深會員能夠獲得對方機構(gòu)提供的權(quán)威認證——美國注冊管理會計師（CMA）或者ACCA會員資格的途徑。這項互認協(xié)議并不是一項免試協(xié)議，以任何形式將其視同為免試協(xié)議，都是不恰當?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可并有權(quán)獲得與職業(yè)發(fā)展相關(guān)的支持服務。享受互認協(xié)議權(quán)益的會員需要保持其原所屬機構(gòu)會員身份，同時要遵循兩個機構(gòu)的會員資格標準，包括支付兩個機構(gòu)會員年費。
　　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.
　　互認協(xié)議將于2014年生效，雖然協(xié)議已有整體方向，雙方機構(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，以免實施流程細則公布后，發(fā)現(xiàn)與個人實際不相適宜的情況。
　　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都致力于實現(xiàn)互認協(xié)議的目的，即為雙方會員提供一個成為對方機構(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施該協(xié)議。
　　
　　　　
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