The capital verification report must be signed or sealed by certified public accountants, and sealed by a certified public accountant firm or an auditor firm and shall be valid.

验资报告须由注册会计师签字或者盖章、会计师事务所或者审计事务所加盖公章后方为有效。

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One senior accountant with a Big Four firm said the Lehman report showed clearly that "somewhere in the last few years we've taken a wrong turning collectively in terms of financial reporting."

一位供职于“四大”的高级会计师表示，雷曼报告清楚地表明，“过去几年里的某个时候，我们在财务报告问题上集体走了弯路。”

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Finally with my experience in the accounting firm I can apply accounting position in the international accounting firm and to serve as an accountant there.

最后以我的经验在会计事务所我能够申请会计职位在国际会计公司作为一名会计。

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The Karams later discovered that the accountant assigned to their file was ill, and the firm never had another accountant prepare their returns.

FORBES: Joint Returns Need Warning Labels

After failing to win Brazil's presidency as the dictatorship's nominee, Mr Maluf staged a comeback, first by winning election as Sao Paulo's mayor and then, in 1996, by securing victory for Mr Pitta, the accountant at his family firm and his handpicked successor.

ECONOMIST: Brazil

Sterling employed an accountant whose responsibilities included managing the many accounts that the firm and its partners and associates had with Madoff.

NEWYORKER: Madoff��s Curveball