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有限责任合伙制会计师事务所是事务所以全部资产对其债务承担有限责任,各合伙人对个人执业行为承担无限责任。它最大的特点是既融入了合伙制和有限责任制会计师事务所的优点,又摈弃了它们的不足。 在这种事务所组织形式下,作为合伙人,不必再为别人的错误或舞弊行为付出惨重代价,在很大程度上解除了后顾之忧;注册会计师个人承担无限赔偿责任,充分反映了注册会计师行业的公证作用,会增加社会公众对行业的认同感。事
Limited liability partnership accounting firm is the firm with all the assets of its debt to assume limited liability, each partner on personal practice take unlimited liability. Its most prominent feature is the incorporation of the advantages of partnership and limited liability accountants and the abandonment of their inadequacies. In the organization form of this firm, as a partner, it is no longer necessary to pay a heavy price for the wrongdoing or fraud of others, which largely relieves the worries of the future. The CPA’s individual liability for unlimited indemnification fully reflects the Notary role, will increase the public’s sense of identity of the industry. thing