Importance of CPA's signature right
The right to sign is a symbol of identity for certified public accountants, and it also means responsibility and risk. Only after the audit work is completed and the report is confirmed to be true and up to standard can the CPA sign, and once the report is found to be wrong or cause losses to the customer later, the CPA will be responsible.
The high signing fee income of the signing right also represents the risk. Once it is found out, it will face very serious punishment, so it is also a sign of trust for the firm to give the signing right. Generally, the person who has the right to sign in the project is often the partner of the firm and the general person in charge of the project.
Certified public accountants have the right to sign, but those who really have the right to sign are certified public accountants, that is, those who have passed the CPA examination and worked in an accounting firm for 2 years or more will be certified by AICPA. It is particularly important to note that many of our classmates think that they have the qualification and right to sign after taking the CPA exam. However, if you haven't been engaged in relevant work for 2 years, or have worked in an enterprise, then you are a non-practicing certified public accountant and have no right to sign.
: CPA's signature right