The Handbook “LIBERALISATION OF PROFESSIONAL SERVICES THROUGH MUTUAL RECOGNITION IN ASEAN: ACCOUNTANCY SERVICES” is one of four Handbooks published by the ASEAN Secretariat to provide guidance on the liberalisation of professional services in ASEAN. Three other Handbooks in this series deal respectively with the engineering, architecture and surveying professions. The Handbook is an important tool to disseminate information and create greater understanding of the liberalisation of the trade in accountancy services within ASEAN. Through the Handbook, ASEAN accountancy professionals will be able to obtain information on how to qualify and practice as an accountant, either as an employee, through collaborations or through the setting-up of commercial presence, in all ASEAN Member States (AMS).