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ganizing a global auditing firm to perform services is very difficult。 ? Distance is a major concern for multinational enterprises and can limit the scope of audit services。 ? Solutions to the distance problem include: ? Travel to foreign clients, ? Physical or legal presence abroad. 8 2023/2/11 Availability of Suitable Personnel 9 ? Finding qualified personnel to staff foreign offices can be difficult。 ? The number of accountants available depends on the barriers to entering the profession, such as testing and educational/ certification requirements。 ? Global training and certification of accountants can vary considerably, three models exist: ? Apprenticeship, ? University, and ? Dual Track. 2023/2/11 ? Numerous national restrictions prevent the movement of accounting professionals between countries。 ? The General Agreement on Trade in Services (GATS) addresses reciprocity issues: ? Signatories agree to administer licensing rules in a reasonable, objective and impartial manner, ? Countries are encouraged to recognize other countries’ qualifications, ? The US, Canada, and Australia have agreed to simplified standards for reciprocity. 10 Availability of Suitable Personnel (Cont.) 2023/2/11 ? Str