I. The meaning of signing right The so-called signing right refers to the right of certified public accountants to sign financial reports, and it is also the exclusive symbol of certified public accountants. Certified Public Accountant is the only person in China who has the right to sign external reports.

Second, the right to sign is limited. The right of signature belongs to different countries and regions and is restricted by the laws of the host country. Only the AICPA has the right to sign in Chinese mainland. Similarly, only AICPA in the United States has the right to sign, and only HKCPA in Hong Kong has the right to sign.

Third, the method of obtaining the right to sign contracts ACCA has also obtained the right to sign contracts in Commonwealth countries after passing the P7 test, and must have one year's work experience in the UK and obtain the British auditor qualification certificate (since there are other institutes of certified public accountants in the UK, ACCA is not the only certificate that can obtain the right to sign contracts in Commonwealth countries). The right to sign is not accompanied by a certificate. Generally, countries and regions have certain work experience requirements for the holder, so many people may not have the right to sign the certificate.