It is helpful for certified public accountants to sign and seal the audit report to clarify their legal responsibilities.

The Notice of the Ministry of Finance on Issues Concerning the Signature and Seal of Certified Public Accountants on Audit Reports (Caishui [2006 54 38+0] 1035) clearly stipulates that: 1. Accounting firms shall establish and improve comprehensive quality control policies and procedures and audit project quality control procedures, and sign and seal the audit reports in strict accordance with relevant regulations and the requirements of this notice.

Two, the audit report shall be signed by two certified public accountants with relevant business qualifications and stamped with the seal of the accounting firm.

(1) The audit report issued by the partnership accounting firm shall be signed and sealed by the partner in charge of the final review of the audit project and the certified public accountant in charge of the project.

(2) The audit report issued by a limited liability accounting firm shall be signed and sealed by the chief accountant of the accounting firm or its authorized deputy chief accountant and the certified public accountant in charge of the project.

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