注册会计师可以向公众提供服务并与每一客户协商收取服务费。
CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.
社会公众希望注册会计师能胜任其职能，否则将提起诉讼，甚至寻求其他外部力量，这将严重威胁到注册会计师的职业地位。
The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA's professional status seriously.
本文主要就注册会计师、法律界和社会公众分歧谈点看法。
The article mostly thinks about the difference among CPA legal profession and society citizen.
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