Nice try. But this is a reciprocity agreement that recommends that states allow Australian CAs to get licensed as CPAs without starting over completely. They recommend credit for certain education and testing. But they aren't just saying any Australian CA can show up and be a U.S. CPA.
What this means is that if the states adopt the rules and the person complies with them then they become a state licensed CPA. It's like reciprocity for lawyers. You don't always have to take the bar exam over in a new state but you don't just show up and practice. You have to get licensed.
But keep grasping at explanations. Maybe you'll get lucky.
Ann: Notice of Annual General Meeting/Proxy Form, page-115
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