Even though there seems to be almost unanimous acceptance among countries that professional accountants must be educated, pass some professional examinations, and have some practical experience, the recipe for the quantity of each of the 3 ingredients varies from one country to another. To determine if international reciprocity is possible, the professional accountancy qualifications of 8 countries were surveyed: Australia, Canada, France, Germany, Japan, New Zealand, the UK and the US.
Agami, A. M., & Cascini, K. T. (1997). Is international reciprocity possible? The CPA Journal, 67(3), 51-52.