Liaoning certified public accountants have certificates, which are divided into practicing certificates and non-practicing certificates. After obtaining the general certificate of CPA examination, you can obtain a non-practicing certificate and then engage in auditing business in China for more than 2 years. After AICPA's approval, you can become a certified public accountant, hold a certified public accountant certificate and have the right to audit and sign.

The signing right of certified public accountants refers to the power that an audit report provided by an 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. After signing, it means that the certified public accountant has audited the financial affairs of the company in charge, and signed the audited documents to confirm their authenticity.