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auditing firms vs limited com?

From the book knowledge, I learnt that if people who are professionals such as lawyer, accountant, doctor, etc . want to set up a company, it can only be partnership, but not limited company.

I wonder whether auditing firms like BIG 4 are limited company or partnership. The boss there are called partners, but not shareholders!

Since I find that they call themselves as "Limited Company",


as a result, I want to ask what type of business they are. Thank you very much! =)

2 個解答

  • 9 年前

    1. CPA s could use a limited company now in Hong Kong to do the auditing business - Corporate Practice. More details in HKICPA's web-site

    2. The Big 4 are still now using partnership for auditing business and used limited company for tax and other consultancy business. However, some CPAs in Hong Kong are using limited company now. Technically speaking, the formerly known as partners should now be called Directors.

    3. These are CPA of Pricewaterhouse and with some CPAs in Mainland formed in a limited with operations in Mainland, China.

    So, Pricewaterhouse is still operating under a partnership firm in Hong Kong but in a limited company in Mainland. Partner is just a general term or title used for partnership firm and limited companies.

  • 9 年前

    sry~I don't know!!!