《中华人民共和国注册会计师法》实施以来,对促进注册会计师行业发展,维护社会公共利益和投资者的合法权益,促进社会主义市场经济的健康发展,发挥了积极的作用。但随着市场经济的不断完善,特别是中国加入WTO、事务所脱钩改制、注册会计师业务范围扩大、《行政许可法》的施行等 Since the implementation of the “Law of the People’s Republic of China on Certified Public Accountants”, it has played a positive role in promoting the development of the CPA profession, safeguarding the public interests of the public, the legitimate rights and interests of investors, and promoting the healthy development of the socialist market economy. However, with the continuous improvement of the market economy, especially after China’s accession to the WTO, the decoupling of the firm from the reform, the expansion of the scope of CPA business and the implementation of the Administrative Licensing Law