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Accounting firm: refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is composed of accountants (such as certified public accountants in China, certified public accountants in the United States, chartered accountants in Britain, and certified public accountants in Japan) who have a certain level of accounting expertise and have obtained certificates through examinations. It is an organization entrusted by the parties to undertake business related to auditing, accounting, consulting, taxation, etc. China implements a license management system for accounting firms and certified public accountants engaged in securities-related business.
Certified public accountant: refers to the person who has obtained the certificate of certified public accountant and practiced in an accounting firm, referred to as certified public accountant for short, and refers to the professional engaged in social audit/intermediary audit/independent audit. In some other countries, such as international accountants, AIA is abbreviated as AIA, such as Britain, Australia and Canada. Internationally, accountants generally refer to certified public accountants, not middle-level professional accountants in China. The subjects of CPA examination are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management.
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