The certificate of certified public accountants does not necessarily have the right to sign, only certified public accountants have the right to sign. Candidates who have obtained the general certificate of CPA examination can apply for becoming a non-practicing member of CPA, and those who have worked in China for more than 2 years can apply for registration as a practicing member.

The signature right of certified public accountants is mainly the audit signature right. The audit report provided by certified public accountants for enterprises generally needs to be signed and sealed by two certified public accountants, and it has legal effect only after being sealed by an accounting firm. Enterprises need to prove the authenticity of the company's operating and financial data by issuing relevant audit reports, and the signature and seal of certified public accountants provide corresponding effect for the audit reports issued by the company's institutions.