近来业内流传这样一种说法，今后国家对注册会计师行业的管理将“重师轻所”，即对执业中发现的违规行为的处理，将加重对签字注册会计师个人的处罚，而减轻对其所在事务所的处罚，不会轻易吊销事务所的资格，这样可以增强签字注册会计师的质量意识与风险意识、提高执业质量。但 Recently, the industry has circulated such a view that in the future the state’s management of the CPA industry will “rediscover the importance of teachers,” that is, the handling of the irregularities found in practice will aggravate the punishment for the individual CPA, The punishment of the firm where it is located will not easily revoke the qualifications of the firm, thus enhancing the quality awareness and risk awareness of the certified public accountant and improving the quality of practicing. but