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２０００年３月财政部发布《会计师事务所扩大上规模若干问题的指导意见》后，注册会计师行业掀起了大规模合并的浪潮。为了及时掌握行业发展动态，我们将全国会计师事务所的合并情况做了一些统计和整理。 截至２００１年３月３１日，全国共有２８个省、市、自治区的４０７家会计师事务所合并成１５０家，平均２．７家会计师事务所合并成１家。其中：采取新设合并的７２家，占合并会计师事务所的４８％，吸收合并的５４家，占３６％，吸收专业人员的２４家，占１６％；跨省合并的３２家，占２２％，省内合并的１１８家，占７８％。详细情况见下表。
In March 2000, the Ministry of Finance released the Guiding Opinions on Some Issues Concerning the Enlargement of the Scale of Accounting Firms, which brought a wave of large-scale mergers in the CPA industry. In order to keep abreast of developments in the industry, we made some statistics and collation of the merger of national accounting firms. As of March 31, 2001, a total of 407 accounting firms in 28 provinces, municipalities and autonomous regions nationwide had been merged into 150, with an average of 2.7 accounting firms having merged into one. Of which, 72 were newly merged, accounting for 48% of consolidated accounting firms, 54 mergers and acquisitions accounting for 36%, 24 professionals recruited, accounting for 16%; 32 merged across provinces accounting for 22% 118 in the province, accounting for 78%. See the table below for details.