(DTIS) Update, Volume 1 – Main report - Enhanced Integrated ...

on prices and fees, advertising, form of business, and inter-professional cooperation), are used tocalculate the regulatory indices presented in Figures 6.6a and 6.6b 103 .6420Figure 6.6a: Overall RegulationIndex in Accounting6420Figure 6.6b: Overall RegulationIndex in LegalRwandaBurundiMozambiqueKenyaSouth AfricaMauritiusMalawiBotswanaZambiaUgandaTanzaniaKenyaEthiopiaSource: OECD Regulatory Database on Professional Services and World Bank Regulatory Surveys in Africa, 2009 and 2010.Notes: A higher value of the index indicates a more stringent regulationBurundi has moderate regulatory indices for accounting and legal services. Entry requirements,such as pre-qualification requirements, licensing or membership in a professional association tend to belighter than in most neighboring countries. The range of exclusive activities 104 reserved to accountingand legal professionals in Burundi is comparable to that in most other Sub-Saharan African countries.The regulation affecting the conduct/operations of professional service providers in Burundi is heavier -this is notably explained by price regulations in legal services, and advertising prohibitions in bothaccounting and legal services.A more acute barrier for the development of professional services seems to be the absence ofrelevant regulations. The regulatory survey – implemented by the Ministry of Commerce – providesconcrete cases. For example, there is no official curriculum for the training of professional accountanttrainees under the authority of the Order of Professional Accountants (OPC). This implies that thetraining of professional accountants is not done systematically, and each subsequently qualifyingmember may have unique and certainly non-uniform skills, knowledge, professional values and attitudes(compared with other qualifiers). There do not seem to be any mechanisms for identifying approvedemployer organizations or mentors/supervisors within the analyzed professions. This suggests that thepractical experience of professionals is not structured, and may not achieve the expected outcomes.103 The indices shown in Figure 6.6a and 6.6b convert qualitative information on regulatory conditions intoquantitative indicators for each sector, using the OECD methodology described in Conway and Nicoletti (2006).Entry regulations include barriers to becoming a member of a profession taking the form of licensing andeducational requirements, quantitative limits on the number of suppliers of professional services, and/or exclusiverights granted to suppliers in certain activities. Conduct/operation regulations include restrictions on prices andfees, advertising, form of business, and inter-professional cooperation. The qualitative information originates inregulatory surveys conducted by the World Bank. The data, indices and a detailed description of the methodologywill be available at www.professionalservicesreform.com.104 Highly skilled professionals in the different professional services sectors generally have exclusive rights toperform certain activities (e.g., auditing, representation of clients before courts, advice on legal matters, feasibilitystudies, design and planning).126 / 153