| 1. | With reference to the legislation in different countries and related literature , and in consideration of the situation on both sides of the strait , this paper suggested that the organization model of cpa firms should be an open case ; i . e . , to allow cpas to choose from among partnership , partnership with limited liabilities ( llp ) , and cpa corporation according to their needs
本文经就世界不同国家的立法例和相关文献，并斟酌两岸情势，提出应全面开放注册会计师组织型态为原则，诸如合伙型、有限责任合伙制、会计法人制，任由注册会计师根据自己之需要选择合适的。 |
