会计师事务所是指依法设立并承办注册会计师业务的社会中介机构。事务所必须加入注册会计师协会，接受后者的指导、监督和管理。事务所的组织形式主要有两种：合伙事务所和由注册会计师或单位发起设立的有限责任事务所。合伙事务所是由符合规定条件的注册会计师，为共同执业签订书面合伙协议，共同出资设立。注册会计师或单位发起设立的有限责任事务所是由具备条件的注册会计师或单位发起、经过有关部门批准而成立的事务所。发起注册会计师或单位以其出资额对事务所的债务承担民事责任，事务所以其全部资产对其债务承担民事责任。
An accounting firm refers to a social intermediary institution that establishes and undertakes the business of Certified Public Accountants in accordance with the law. The firm must join the CPA and accept the latter's guidance, supervision and management. There are two main forms of organization: partnership firms and limited liability firms initiated by CPA or units. A partnership firm is a certified public accountant who meets the prescribed conditions, signing a written partnership agreement for joint practice and co funding. A limited liability firm established by a certified public accountant or unit is a firm established by a certified public accountant or unit and approved by the relevant department. The CPA or a unit shall bear civil liability for the debts of the firm with its capital contribution, and the company shall bear civil liability for its debts with all its assets.