Accounting firms belong to the service industry.

according to the interim measures for examination, approval and supervision of accounting firms, the conditions for the establishment of an accounting firm are as follows: to establish a partnership accounting firm, the following conditions shall be met, with more than two partners; There is a written partnership agreement; Having the name of the accounting firm; Have a fixed office space.

to establish a limited liability accounting firm, the following conditions shall be met: there are more than 5 shareholders; Having a certain number of full-time employees; Having a registered capital of not less than RMB 3,; Articles of association jointly formulated by the shareholders; Having the name of the accounting firm; Have a fixed office space.

An accounting firm refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is an organization composed of accountants who have a certain accounting professional level and obtained certificates after examination, and is entrusted by the parties to undertake business related to auditing, accounting, consulting and taxation.

Business scope of accounting firm:

1. Review the accounting statements of enterprises, issue audit reports, verify the capital of enterprises, issue capital verification reports, handle the audit business in matters of merger, division and liquidation of enterprises, issue relevant reports, audit the annual financial accounts of capital construction, act as an agent for bookkeeping, accounting consultation, tax consultation, management consultation, accounting training and other businesses stipulated by laws and regulations.

2. An accounting firm refers to a social intermediary institution that is established according to law and undertakes the business of certified public accountants. Firms must join the Institute of Certified Public Accountants and accept the guidance, supervision and management of the latter. There are two main organizational forms of firms: partnership firms and limited liability firms initiated by certified public accountants or units.

3. Accounting firms will derive non-accounting services, auditing services and taxation services according to their industry qualifications. For example, senior accounting firms can provide IPO financing for listed companies. Through the perennial service to some industries, we can also carry out industry-specific asset evaluation.