信息技术的发展、公司组织的变革、投资资本的多样化及国际化流动、诚信缺失唤起商业伦理的关注等,都为注册会计师提供服务带来了新的机会,注册会计师的业务空间越来越大。当前注册会计师事务所发展的关键问题表现为:事务所是否有意识识别市场需求,是否有能力(技术、人员、声誉等)来满足市场需求。本文通过对境外会计师事务所业务差异化的考察,以期为中国会计师事务所的发展提供借鉴。一、大小事务所采取差异化战略路径不同 The development of information technology, the change of company organization, the diversification of investment capital and the internationalization of flow, the lack of honesty arouse the attention of business ethics, all bring new opportunities for the CPA to provide services. The CPA’s business space is getting more and more Big. The key issues for the current CPA development are: whether the firm has the ability to recognize the market demand and whether it has the ability (technology, personnel, reputation, etc.) to meet the market demand. Through the investigation of the business differentiation of overseas accounting firms, this paper will provide reference for the development of accounting firms in China. First, the size of the strategy taken by different firms have different strategies