Abstract. Recently the action systems formalism for parallel and distributed systems has been extended with the procedure mechanism. This gives us a very general framework for describing different communication paradigms for action systems, e.g. remote procedure calls. Action systems come with a design methodology based on the refinement calculus. Data refinement is a powerful technique for refining action systems. In this paper we will develop a theory and proof rules for the refinement of action systems that communicate via remote procedures based on the data refinement approach. The proof rules we develop are compositional so that modular refinement of action systems is supported. As an example we will especially study the atomicity refinement of actions. This is an important refinement strategy, as it potentially increases the degree of parallelism in an action system.