会计师事务所参与会计市场的竞争是行业发展的客观规律，只有竞争才能提高执业素质，只有竞争才能注重服务品质，只有竞争才能立足市场。然而在会计市场竞争的过程中，仍然存在违反行业管理规定的行为，使正常的竞争秩序受到冲击。笔者拟针对当前业务竞争中违背注册会计师职业 Accounting firms to participate in the accounting market competition is the objective law of the development of the industry, only the competition can improve the practicing quality, only the competition can focus on service quality, only the competition can be based on the market. However, in the process of accounting market competition, there still exist violations of the regulations on the administration of the industry, so that the normal competitive order will be impacted. I intend against the current business competition against the CPA profession