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对我国会计职业界而言,广告宣传一直是禁区。《中华人民共和国注册会计师法》、《中国注册会计师职业道德基本准则》等法律和规章明文规定:注册会计师及其会计师事务所不得对其能力进行广告宣传以招揽业务。对此,笔者想以美国为例,谈几点看法。
For China’s accounting profession, advertising has been a forbidden zone. Law of the People’s Republic of China on Certified Public Accountants and Basic Principles of Professional Ethics of Chinese Certified Public Accountants clearly stipulate that CPAs and their accounting firms shall not advertise their capabilities in order to attract business. In this regard, I want to take the United States as an example, to talk about a few observations.