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It sets out a non-binding collaboration framework, recognition of each party’s membership, roles and responsibilities, and financial arrangements negotiated per activity. The agreement takes effect on a commencement date, runs for five years, and may be amended or ended under specified notice and breach conditions. It details Bulgarian-law-based recognition eligibility and documentary requirements, including ethics compliance, examinations, and translated submissions.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/memorandum-of-cooperation-ides-and-acca-recognition-and-termination-terms/181449/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/memorandum-of-cooperation-ides-and-acca-recognition-and-termination-terms/181449.png","ImageObject",300,407,{"name":92,"@type":93},"\tWilliam","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-18","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of the Memorandum of Cooperation between IDES and ACCA?","Question",{"text":113,"@type":114},"The memorandum establishes mutual understanding for cooperation, outlines recognition of each party’s membership, and defines roles and responsibilities without creating legal relations. Any collaborative ventures that bind the parties require separate contractual arrangements.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"When does the agreement come into force and how long does it last?",{"text":118,"@type":114},"It comes into force on the Commencement Date and continues for five (5) years from that date. The parties monitor and review the operation and effectiveness at least annually.",{"name":120,"@type":111,"acceptedAnswer":121},"How can either party terminate or amend the agreement?",{"text":122,"@type":114},"It may be amended only by mutual written agreement. Termination is allowed for material breach not remedied within six months, repudiatory breach, illegality, or with at least six months’ written notice at any time.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},181449,1788344753,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},5909887254083,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Memorandum of Cooperation  \nCommencement Date:  \nthe last date of signature by both parties of this documentbeing [date]  \n0201  \nBetween:  \nTHE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF BULGARIA  \nestablished by the Accountancy Act of 1996 of 22,Iskar Street,2nd Floor,1000,Sofia Bulgaria(\"ICPAB\"known as \"IDES\"in Bulgarian language and in this agreement)  \nand  \nTHE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS  \nincorporated by Royal Charter(number RC000732)of The Adelphi,1-11 John Adam Street,LondonWC2N 6AU(“ACCA”)  \n# 1.Background\n\n1.1.  This Memorandum of Cooperation made between IDES and ACCA provides for theestablishment of a mutual co-operation between these two institutions.  \n1.2.  Recognising the value of promoting mutual co-operation for the advancement of theirrespective members and the accountancy and tax professions,IDES and ACCA agree to thefollowing terms as set out below.  \n# 2.Purpose\n\n2.1.The purpose of this Memorandum of Cooperation is to set out the understanding between theParties without any intention to create legal relations,rather in the spirit of mutualcooperation.Any collaborative ventures that may bind the Parties are subject to separatecontractual arrangements.The purpose of this Memorandum of Cooperation is to set out theterms of recognition for each Parties'membership and the respective roles and  \nresponsibilities of the Parties in working cooperatively to further each other's and their mutualinterests.  \n2.2.  No funding will be required from either Party except as mutually agreed from time to timeThe Parties agree that all financial arrangements will be negotiated for each specific caseprior to commencement of the activity and will depend on the availability of funds.  \n# 3.Duration and Termination\n\n3.1.  This Memorandum of Cooperation will be deemed to have come into force and effect on theCommencement Date and will continue for a period of five(5)years from that date.Theparties agree to monitor and review the operation and effectiveness of this Memorandum ofCooperation at least annually and may revise or end it upon giving reasonable written noticeto the other.  \n3.2.  This Memorandum of Cooperation may be amended upon the mutual written agreement ofboth parties.  \n3.3.  At the date of this Agreement in accordance with the European Communities(Recognition ofProfessional Qualifications)Regulations 2015(S.1.2015/2059)amended by the Recognitionof Professional Qualifications(Amendment etc.)(EU Exit)Regulations 2019  \n(SI:2019/312)and Bulgarian Law and subject to the provisions of clauses 4,5,6 and 7 belowMembers of IDES and ACCA are eligible to apply to either Party for membership.The Partiesagree that should there be a change or conflict in the law which affects either Parties ability tooffer membership in accordance with this Agreement the Parties shall negotiate in good faithwith a view to agreeing whether any,and if so what,consequential amendments to thisAgreement are necessary to reflect such changes.  \n3.4.  Notwithstanding anything contained in this Agreement,each Party acknowledges that anyrecognition granted by one Party to the members of the other Party may be revoked by law.Upon such revocation this Agreement shall,notwithstanding any other provision to thecontrary contained in this Agreement,terminate with immediate effect.  \n3.5.  Either Party may terminate this Agreement:  \n3.5.1 by either Party giving immediate notice to the other Party if the other Party hascommitted a material breach of this Agreement and has failed to remedy the breachwithin 6 months of the commission of the breach to the reasonable satisfaction of theParty giving the notice;  \n3.5.2 by either Party giving immediate notice to the other Party if the other Party hascommitted a repudiatory breach of this Agreement;  \n3.5.3 by either Party giving immediate notice to the other Party if it becomes illegal for theParty giving the notice to fulfil its obligations under this Agreement.  \n3.5.4 by giving at least s","cbCaihk8by7YFAHT","https://ap.wps.com/l/cbCaihk8by7YFAHT","pdf",7058603,21,"English","# 1. Background\n# 2. Purpose\n# 3. Duration and Termination\n# 4. Terms of recognition (Bulgarian law) for full ACCA members with audit qualification\n## 4.1. Conditions for membership of IDES\n## 4.2. Documentary requirements\n## 4.3. Translation requirement\n## 4.4. Submission address and email","[{\"question\":\"What is the purpose of the Memorandum of Cooperation between IDES and ACCA?\",\"answer\":\"The memorandum establishes mutual understanding for cooperation, outlines recognition of each party’s membership, and defines roles and responsibilities without creating legal relations. Any collaborative ventures that bind the parties require separate contractual arrangements.\"},{\"question\":\"When does the agreement come into force and how long does it last?\",\"answer\":\"It comes into force on the Commencement Date and continues for five (5) years from that date. The parties monitor and review the operation and effectiveness at least annually.\"},{\"question\":\"How can either party terminate or amend the agreement?\",\"answer\":\"It may be amended only by mutual written agreement. Termination is allowed for material breach not remedied within six months, repudiatory breach, illegality, or with at least six months’ written notice at any time.\"}]","Memorandum of Cooperation - IDES and ACCA Recognition and Termination Terms | PDF",53]