从当前的发展趋势看，许多国际会计师事务所的咨询服务业务发展较快，法律服务是其中主要业务之一。尽管我国注册会计师行业恢复及全面发展的时间不长，很多会计师事务所还不能将法律服务业务开展起来，但发展法律服务业务对我国注册会计师行业具有重大意义。会计师事务所提供 Judging from the current trend of development, many international accounting firms have witnessed a rapid development of advisory services. Legal services are one of the major businesses. Although China’s CPA industry recovery and comprehensive development of the time is not long, many accounting firms can not be legal services to carry out the business, but the development of legal services business in China’s CPA industry is of great significance. Accounting firms provide