{"id":9676,"date":"2020-04-19T09:53:22","date_gmt":"2020-04-19T09:53:22","guid":{"rendered":"http:\/\/35.198.201.54\/home-single-lawyer-%e4%b8%ad%e6%96%87-%e4%b8%ad%e5%9b%bd\/"},"modified":"2026-08-10T23:54:30","modified_gmt":"2026-08-10T15:54:30","slug":"%e8%8b%8f%e5%85%b4%e8%a1%a8%e4%bc%9a%e8%ae%a1%e5%b8%88%e4%ba%8b%e5%8a%a1%e6%89%80","status":"publish","type":"page","link":"https:\/\/kensocpa.com\/?lang=cn","title":{"rendered":"\u82cf\u5174\u8868\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240 &#8211; \u9996\u9875"},"content":{"rendered":"<div class=\"push\" style='height:70px'><\/div>\n<div class=\"row \"><div class=\"wpv-grid grid-1-3  wpv-first-level first has-background unextended animation-from-left animated-active\" style=\"\n\t\t\t\tbackground: url( 'https:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/SAMM1741.jpg' ) no-repeat center top;\n\t\t\t\tbackground-size: auto;\n\t\t\tpadding-top:390px;padding-bottom:0px\" id=\"wpv-column-ce954d3e94f388761e7cac4bfeea9a70\" ><div class=\"row \"><div class=\"wpv-grid grid-1-1  first unextended\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-89ba33ee60d12f65e28d8578e9615610\" ><div class=\"push\" style='height:15px'><\/div>\n<h4><span class=\"accent-1\">\u6211\u4eec\u7684\u7406\u5ff5\uff1a<\/span><\/h4>\n<h2>\u201c\u6211\u4eec\u5c06\u63d0\u4f9b\u4e13\u4e1a\u77e5\u8bc6\uff0c\u4ee5\u66f4\u597d\u5730\u4e3a\u6211\u4eec\u7684\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u3002\u201d<\/h2><\/div><\/div><\/div>\n<div class=\"wpv-grid grid-1-3  wpv-first-level unextended animation-fade-in animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-9c62c018e81745f59009a626d7da5680\" ><p><img decoding=\"async\" class=\"alignnone size-full wp-image-9408\" src=\"https:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/photo-3.jpg\" alt=\"photo-3\" width=\"290\" height=\"140\" \/><\/p>\n<h3>\u6211\u4eec\u662f\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5e76\u4e14\u62e5\u6709\u4e30\u5bcc\u7684\u5ba1\u8ba1\u7ecf\u9a8c\uff01<\/h3>\n<p>\u6211\u4eec\u662f\u6839\u636e\u300a\u9999\u6e2f\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u6761\u4f8b\u300b\uff08\u7b2c50\u7ae0\uff09\u6ce8\u518c\u7684\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3002\u6211\u4eec\u662f\u53d7\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u300cHKICPA\u300d\u8ba4\u53ef\u53ef\u4e3a\u5ba2\u4eba\u63d0\u4f9b\u4f1a\u8ba1\uff0c\u7a0e\u52a1\uff0c\u5ba1\u8ba1\u548c\u9274\u8bc1\u670d\u52a1\u3002<\/p>\n<p>\u521b\u59cb\u4eba\u82cf\u5148\u751f\u662f\u9999\u6e2f\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08\u6267\u4e1a\u4f1a\u8ba1\u5e08\uff09\uff0c\u82cf\u5148\u751f\u66fe\u5728\u5176\u4e2d\u4e00\u95f4\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4ece\u4e8b\u6570\u5e74\u7684\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u5de5\u4f5c\u3002\u6211\u4eec\u63d0\u4f9b\u5404\u79cd\u670d\u52a1\uff0c\u65e8\u5728\u5e2e\u52a9\u60a8\u6210\u957f\u548c\u7e41\u8363\u3002\u6211\u4eec\u7684\u4e13\u4e1a\u4eba\u5458\u5728\u4f17\u591a\u884c\u4e1a\u4e2d\u7ecf\u9a8c\u4e30\u5bcc\uff0c\u5e76\u5177\u6709\u89e3\u51b3\u6700\u7d27\u8feb\u95ee\u9898\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u6211\u4eec\u4e3b\u52a8\u4e86\u89e3\u9700\u6c42\uff0c\u8bc6\u522b\u673a\u4f1a\u5e76\u6743\u8861\u98ce\u9669\u7684\u65b9\u6cd5\u65e8\u5728\u5728\u6311\u6218\u51fa\u73b0\u4e4b\u524d\u5c31\u5c06\u5176\u6d88\u9664\u3002\u8fd9\u6837\uff0c\u60a8\u5c31\u53ef\u4ee5\u4e13\u6ce8\u4e8e\u81ea\u5df1\u7684\u957f\u5904\uff0c\u5e76\u653e\u5fc3\u60a8\u7684\u4f1a\u8ba1\u5e08\u4f1a\u7167\u987e\u5230\u60a8\u3002<\/div>\n<div class=\"wpv-grid grid-1-3  wpv-first-level unextended animation-from-right animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-0cbc82758d85f370a40fd4ce2b597612\" >\n<table id=\"tablepress-3\" class=\"tablepress tablepress-id-3\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><img decoding=\"async\" src=\"http:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/HKICPA-LOGO.jpg\" alt=\"HKICPA\" width=\"150\" height=\"150\" ><\/image><\/td><td class=\"column-2\"><img decoding=\"async\" src=\"http:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/MSCA-LOGO.jpg\" alt=\"MSCA\" width=\"150\" height=\"150\"><\/image><\/td><td class=\"column-3\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/ATIHK-LOGO.jpg\" alt=\"ATIHK\" width=\"150\" height=\"150\"><\/image><\/td><td class=\"column-4\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/kensocpa.com\/wp-content\/uploads\/2020\/04\/AHKP-LOGO.jpg\" alt=\"AHKP\" width=\"150\" height=\"150\"><\/image><\/td><td class=\"column-5\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/kensocpa.com\/wp-content\/uploads\/2020\/09\/ICAEW-150x150.png\" alt=\"ICAEW\" width=\"150\" height=\"150\"><\/image><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-3 from cache -->\n<h3>\u6211\u4eec\u7684\u4e13\u4e1a\u8d44\u683c\u53ca\u4f1a\u501f<\/h3>\n<p>\u6211\u662f\u82cf\u5174\u8868\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u552f\u4e00\u6267\u4e1a\u4f1a\u8ba1\u5e08\u5177\u6709\u4ee5\u4e0b\u4e13\u4e1a\u8d44\u683c\u53ca\u4f1a\u501f\uff1a<br \/>\n\n<ul class=\"styled-list  icon-accent1\">\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"https:\/\/www.hkicpa.org.hk\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4f1a\u5458\u53ca\u6267\u4e1a\u4f1a\u8ba1\u5e08<\/a><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"https:\/\/www.scaacpa.org.hk\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u534e\u4eba\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4f1a\u5458<\/a><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"https:\/\/www.tihk.org.hk\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u7a0e\u52a1\u5b66\u4f1a\u4f1a\u5458<\/a><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"http:\/\/ahkp.com.hk\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u4e13\u4e1a\u4eba\u58eb\u534f\u4f1a\u4f1a\u5458<\/a><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"https:\/\/www.icaew.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u82f1\u683c\u5170\u53ca\u5a01\u5c14\u65af\u7279\u8bb8\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4f1a\u5458<\/a><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><a href=\"https:\/\/www.bccpa.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u7279\u8bb8\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u4f1a\u5458<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"row \"><div class=\"wpv-grid grid-1-1  wpv-first-level first unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-2d26f6c80587b9e94f640cf17a441dad\" >\t\t<h2 class=\"text-divider-double\">\t\t\t\n\u6211\u4eec\u7684\u670d\u52a1\u8303\u7574\t\t<\/h2>\t\t<div class=\"sep\"><\/div>\t<\/div><\/div>\n<div class=\"push\" style='margin-bottom:-32px'><\/div>\n<div class=\"row \"><div class=\"wpv-grid grid-1-1  wpv-first-level first has-background extended\" style=\"background-color:#4A4F55;padding-top:0px;padding-bottom:0px\" id=\"wpv-column-9ac03037647c0f66d5afa78d1f099a11\" ><div class=\"extended-column-inner\"><style>#wpv-column-9ac03037647c0f66d5afa78d1f099a11 p,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 em,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .column-title,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .sep-text h2.regular-title-wrapper,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .text-divider-double,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .sep-text .sep-text-line,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .sep,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .sep-2,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 .sep-3,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 td,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 th,#wpv-column-9ac03037647c0f66d5afa78d1f099a11 caption{color:#cccfd2;}#wpv-column-9ac03037647c0f66d5afa78d1f099a11:before{background-color:transparent;}<\/style><div class=\"row \"><div class=\"wpv-grid grid-1-4  first unextended animation-from-left animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-69a8370725cb05546754a00c8d27216d\" >\n<div  data-href=\"https:\/\/kensocpa.com\/?page_id=9741&lang=cn\" tabindex=\"1\" data-target=\"_self\" class=\"linkarea clearfix accent6  background-accent2\">\n\t\t\t<div class=\"first\"><span class='icon shortcode   use-hover' style='font-size:46px !important;color:#ffffff;'>&#57648;<\/span><\/div>\n\t\t\t\t<div class=\"last\"><h3 style=\"text-align: center;\"><span class=\"accent-8\">\u5ba1\u8ba1\u4e0e\u4fdd\u8bc1<\/span><\/h3>\n<p style=\"text-align: center;\"><span class=\"accent-8\">\u6cd5\u5f8b\u89c4\u5b9a\u6bcf\u5bb6\u5728\u9999\u6e2f\u6ce8\u518c\u7684\u6709\u9650\u516c\u53f8\u5fc5\u9700\u6bcf\u5e74\u8fdb\u884c\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/div>\n\t<\/div><\/div>\n<div class=\"wpv-grid grid-1-4  unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-b52d6cf69478a5785236d0850d48b180\" >\n<div  data-href=\"https:\/\/kensocpa.com\/?page_id=9759&lang=cn\" tabindex=\"1\" data-target=\"_self\" class=\"linkarea clearfix accent6  background-accent1\">\n\t\t\t<div class=\"first\"><span class='icon shortcode   use-hover' style='font-size:46px !important;color:#ffffff;'>&#57546;<\/span><\/div>\n\t\t\t\t<div class=\"last\"><h3 style=\"text-align: center;\"><span class=\"accent-8\">\u7c3f\u8bb0\u4e0e\u4f1a\u8ba1<\/span><\/h3>\n<p style=\"text-align: center;\"><span class=\"accent-8\">\u9664\u4e86\u6ee1\u8db3\u6cd5\u5b9a\u8981\u6c42\u5916\uff0c\u4fdd\u6301\u826f\u597d\u7684\u8d26\u76ee\u5e76\u5b9a\u671f\u7f16\u5236\u8d22\u52a1\u7ba1\u7406\u62a5\u544a\u6709\u52a9\u4f01\u4e1a\u6e05\u695a\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/div>\n\t<\/div><\/div>\n<div class=\"wpv-grid grid-1-4  unextended animation-from-right animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-4f88fd92bfac66a923bd571065c908fc\" >\n<div  data-href=\"https:\/\/kensocpa.com\/?page_id=9753&lang=cn\" tabindex=\"1\" data-target=\"_self\" class=\"linkarea clearfix accent6  background-accent2\">\n\t\t\t<div class=\"first\"><span class='icon shortcode   use-hover' style='font-size:46px !important;color:#ffffff;'>&#57485;<\/span><\/div>\n\t\t\t\t<div class=\"last\"><h3 style=\"text-align: center;\"><span class=\"accent-8\">\u62a5\u7a0e<\/span><\/h3>\n<p style=\"text-align: center;\"><span class=\"accent-8\">\u6211\u4eec\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u5728\u9999\u6e2f\u7a0e\u6536\u5236\u5ea6\u65b9\u9762\u5177\u6709\u4e13\u4e1a\u77e5\u8bc6\u548c\u7ecf\u9a8c\uff0c\u6211\u4eec\u4f1a\u6839\u636e\u60a8\u7684\u60c5\u51b5\uff0c\u5ea6\u8eab\u5b9a\u9020\u4e00\u4e2a\u7a0e<br \/>\n\u52a1\u8ba1\u5212\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u51cf\u5c11\u60a8\u7684\u603b\u6574\u4f53\u7a0e\u52a1\u8d1f\u62c5\u3002<\/span><\/div>\n\t<\/div><\/div>\n<div class=\"wpv-grid grid-1-4  unextended animation-from-left animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-2ab72df639df5753618894be35d23b76\" >\n<div  data-href=\"https:\/\/kensocpa.com\/?page_id=9765&lang=cn\" tabindex=\"1\" data-target=\"_self\" class=\"linkarea clearfix accent6  background-accent1\">\n\t\t\t<div class=\"first\"><span class='icon shortcode   use-hover' style='font-size:46px !important;color:#ffffff;'>&#57354;<\/span><\/div>\n\t\t\t\t<div class=\"last\"><h3 style=\"text-align: center;\"><span class=\"accent-8\">\u8ba4\u8bc1\u771f\u5b9e\u526f\u672c<\/span><\/h3>\n<p style=\"text-align: center;\"><span class=\"accent-8\">\u8ba4\u8bc1\u526f\u672c\u662f\u539f\u59cb\u6587\u4ef6\u7684\u526f\u672c\uff08\u901a\u5e38\u662f\u5f71\u5370\u672c\uff09\uff0c\u4e0a\u9762\u5e26\u6709\u8ba4\u53ef\u6216\u8bc1\u4e66\uff0c\u8be5\u8bc1\u660e\u6216\u8bc1\u660e\u662f\u539f\u59cb\u6587\u4ef6\u7684\u771f\u5b9e\u526f\u672c\u3002<\/span><\/div>\n\t<\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"row \"><div class=\"wpv-grid grid-1-1  wpv-first-level first unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-c67a836660dfee16342cdd5dc3192c52\" >\t\t<h2 class=\"text-divider-double\">\t\t\t\n\u6211\u4eec\u66fe\u7ecf\u670d\u52a1\u8fc7\u7684\u884c\u4e1a\t\t<\/h2>\t\t<div class=\"sep\"><\/div>\t<\/div><\/div>\n<div class=\"row \"><div class=\"wpv-grid grid-1-3  wpv-first-level first unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-9e05f73472d0f0c8deb6cad5efe990c5\" ><div class=\"row \"><div class=\"wpv-grid grid-1-1  first unextended animation-from-left animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-92c3dde6ecc5b1f0a9456998a39ca481\" >\n<ul class=\"styled-list  icon-accent1\">\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u9910\u996e\u53ca\u9152\u5e97<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u4e2d\u533b<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u7535\u5b50\u5546\u52a1<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u7535\u5b50\u4ea7\u54c1<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u5bb6\u5177\u8d38\u6613<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u4e1a\u4e3b\u7acb\u6848\u6cd5\u56e2<\/strong><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"wpv-grid grid-1-3  wpv-first-level unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-592e0843d07a63f8d9b72abb23b9a1f0\" ><div class=\"row \"><div class=\"wpv-grid grid-1-1  first unextended animation-from-bottom animated-active\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-25b46de7effc5e2f4203441e325ba27a\" >\n<ul class=\"styled-list  icon-accent1\">\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u8d44\u8baf\u79d1\u6280<\/strong><\/li>\n<li class=\" icon-b theme\" data-icon=\"&#57349;\"><strong>\u5ba4\u5185\u8bbe\u8ba1<\/strong><\/li>\n<li class=\" icon-b theme\" 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