Since the World Telecommunication Development Conference (WTDC 1998) held in March 1998, developing countries have met at regional seminars and workshops in order to review the international accounting rates as they affect their country’s telecommunications services and to study various methodologies for implementing cost accounting systems to those services. These seminars and workshops were well attended and participation in debates was lively and informative. Using the Country Case Studies as a basis for their discussions, the delegates were able to see how these methodologies could be applied to their data and thus ensure effective cost accounting systems could be implemented in their countries. Throughout, the developing countries have shown their commitment to change and their willingness to be a part of the accounting rate reform process now being prepared.