Article 3 a public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.

第三条会计师事务所是依法设立并承办注册会计师业务的机构。

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Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.

会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。

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Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.

第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。

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Accounting systems (and the accountants who use them) are also blind to the effects of complexity until it begins impacting the bottom line.

FORBES: A Badly Needed Catalyst to Manage Complexity

While some of these firms are effective, by our definition of thought leadership, which includes monetization, the vast majority of accountants and accounting firms are not thought leaders.

FORBES: How to Super-Charge Your Accounting Practice

Active securities traders and their accountants face a nightmare in filling out Form 8949 and reconciling their own trade accounting records like TradeLog with beefed-up broker-provided Form 1099-Bs.

FORBES: Beware The Long (Global) Arm Of The IRS