一、合伙制事务所在全球的发展 １．注册会计师职业的法律结构 有关专家指出，会计师事务所有独资、合伙、公司三种最基本的形式。其中合伙又有一般合伙和有限合伙两种形式。现在很多国家的事务所都采取专业服务公司形式，它是合伙和公司的结合。具有合伙制的大部分特征。既具 First, the partnership firm in the global development 1. The legal structure of the CPA profession The experts pointed out that the accounting firm has sole proprietorship, partnership, the company the three most basic forms. There are two types of partnership, general partnership and limited partnership. Many countries now take the form of professional services companies, it is a combination of partnerships and companies. Most of the features of the partnership. Both