The business that a certified public accountant must undertake includes auditing business, such as reviewing the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; To handle the audit business in matters of enterprise merger, separation and liquidation, and issue relevant reports; Handle other audit services as stipulated by laws and administrative regulations. Audit business belongs to the statutory business of certified public accountants, and non-certified public accountants may not undertake it.

In addition, the businesses that certified public accountants must undertake also include non-audit authentication business, tax services, management consulting and accounting services. Among them, the non-audit authentication business includes the review of financial statements, the audit of predictive financial information, and the audit of internal control. Tax services include tax agency and tax planning.