                DECISION CONCERNING PROFESSIONAL SERVICES


      Ministers recommend that the Council for Trade in Services at its 
first meeting shall adopt the decision set out below.


                 WORKING PARTY ON PROFESSIONAL SERVICES

      The Council for Trade in Services,

      Recognizing the impact of regulatory measures relating to professional 
qualifications, technical standards and licensing on the expansion of trade 
in professional services,

      Desiring to establish multilateral disciplines with a view to ensuring 
that, when specific commitments are undertaken, such regulatory measures do 
not constitute unnecessary barriers to the supply of professional services,

      Decides as follows:

1.    The work programme foreseen in Article VI, paragraph 4 on domestic 
Regulations should be put into effect immediately.  To this end, a Working 
Party shall be established to examine and report, with recommendations, on 
the disciplines necessary to ensure that measures relating to qualification 
requirements and procedures, technical standards and licensing requirements 
in the field of professional services do not constitute unnecessary barriers 
to trade.

2.    As a matter of priority, the Working Party shall make recommendations 
for the elaboration of multilateral disciplines in the accountancy sector, 
so as to give operational effect to specific commitments.  In making these 
recommendations, the Working Party shall concentrate on:

      -    developing multilateral disciplines relating to market access so 
           as to ensure that domestic regulatory requirements are:  (a) 
           based on objective and transparent criteria, such as competence 
           and the ability to supply the service;  (b) not more burdensome 
           than necessary to ensure the quality of the service, thereby 
           facilitating the effective liberalization of accountancy 
           services;

      -    the use of international standards and, in doing so, it shall 
           encourage the cooperation with the relevant international 
           organizations as defined under Article VI, paragraph 5(b), so as 
           to give fully effect to Article VI, paragraph 5;

      -    facilitating the effective application of Article VI, paragraph 
           6, of the Agreement by establishing guidelines for the 
           recognition of qualifications.

      In elaborating these disciplines, the Working Party shall take account 
      of the importance of the governmental and non-governmental bodies 
      regulating professional services.