为了克服会计服务国际化的瓶颈,注册会计师资格互惠受到越来越多的国家或地区的重视。所谓注册会计师资格互惠是指不同国家或地区的注册会计师职业组织之间通过签订双边或多边协议相互给予参与方会员取得对方注册会计师资格的优惠,从而使不同国家或地区 In order to overcome the bottleneck of the internationalization of accounting services, the mutual recognition of certified public accountants has drawn more and more attention from countries and regions. The so-called certified public accountant qualification reciprocity refers to the CPAs of different countries or regions of professional organizations through the signing of bilateral or multilateral agreements to each other members to obtain the other CPA qualification, so that different countries or regions