导语:“特殊的普通合伙”让每一位注册会计师真正了解到,注册会计师执业是一份事业,而不是一门生意,它要求我们遵守专业的规则永远高于遵守资本的规则。(一)会计师事务所最早都是以个体户(proprietor)的方式起家,属于小本经营。随着业务扩张的需要发展合伙人,成为合伙企业。在19世纪会计师职业源起的初期,会计师事务所中合伙人 Lead: “special ordinary partnership ” so that every certified public accountants really understand that CPA practice is a business, not a business, it requires us to abide by professional rules always higher than the rules of compliance with capital. (A) The earliest accounting firms started out as self-employed persons (proprietor) and are small-scale businesses. As the business expansion needs to develop partners, become a partnership. In the beginning of the career of accountants in the 19th century, a partner in accounting firms