Whether certified public accountants have the right to sign should be discussed according to different situations. Certified public accountants have the right to sign, but non-certified public accountants generally do not. The signature right of certified public accountants refers to those who have obtained the certificate of certified public accountants and relevant professional qualifications, and have the right to sign and seal the audit report. The audit report provided by the enterprise needs to be signed and sealed by two certified public accountants and stamped with the official seal of the accounting firm before it has legal effect.

A certified public accountant who has passed the examination and has been engaged in auditing business in China for more than 2 years may apply for registration as a practicing member. CPA's audit signature right is a symbol of CPA's identity.