会计师事务所可以由注册会计师合伙设立。合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。合伙人对会计师事务所的债务承担连带责任。会计师事务所符合下列条件的，可以是负有限责任的法人：
An accounting firm can be established by a certified public accountant. The debts of the accounting firms established by the partnership shall be borne by the partners in accordance with the proportion of the capital contribution or the agreement of the agreement. Partners are jointly and severally liable for debts of accounting firms. If an accounting firm meets the following requirements, it may be a legal person with limited liability.
(一)不少于三十万元的注册资本；
(1) the registered capital of not less than three hundred thousand yuan;
(二)有一定数量的专职从业人员，其中至少有二名注册会计师；
(two) there are a certain number of full-time practitioners, of whom at least two CPA;
(三)国务院财政部门规定的业务范围和其他条件。
(three) the business scope and other conditions stipulated by the financial department under the State Council.
负有限责任的会计师事务所以其全部资产对其债务承担责任。
A limited liability accounting firm is liable for its debts with all its assets.
在美、英、日、法、加拿大、澳大利亚等经济发达国家，会计师事务所发展很快，而且许多会计师事务所联合起来组成规模庞大的合伙公司。有些公司已成为国际性组织，分支机构遍及世界各地，其业务从过去的审计、代申报税金、公司登记、股票管理、公证、诉讼代理人、遗嘱执行人、破产清算人等，发展到全面提供经济管理和技术管理的咨询服务，业务内容已大大超出会计范围。其中，一些较大的国际性合伙公司在中国已设立了常驻代表处或派驻了常驻代表。
In the United States, Britain, Japan, France, Canada, Australia and other economically developed countries, accounting firms have developed rapidly, and many accounting firms join together to form a large scale partnership. Some companies have become international organizations and branches all over the world. Their business has developed from past audits, declaration of declaration, company registration, stock management, notarization, litigation agent, testamentary executor, bankruptcy liquidator and so on to the comprehensive provision of economic management and technical management. It is far beyond the scope of accounting. Some of the larger international partnership companies have established permanent representatives or stationed permanent representatives in China.