凡中华人民共和国公民，遵纪守法并具备下列条件之一者，可申请参加全国注册税务师执业资格考试。
玛歌：还有这些支票什么的， 交给税务师。
Margo: And those checks, or whatever it is, for the income tax man.
如果你想雇佣一个税务师，那么你可能想要知道他办公室的颜色。
If you're thinking of hiring a tax accountant, you might want to note the color of his office.
税务师们也可以通过该AICPA从业指南来检查其纳税服务责任。
Practitioners can also review their responsibilities for tax services in this AICPA practice guide.
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