It shall be unlawful for a registered public accounting firm to provide any audit service to an issuer if the issuer ' s ceo , cfo , cao , or controller was previously employed by the auditor and participated in any capacity in the audit of the issuer during the one - year period preceding the date of the initiation of the audit 如果被审计上市公司的首席执行官、首席财务官、首席审计官或财务主管在开始审计前一年内曾受雇于该审计师并参与过对该上市公司审计的任何工作，应视为违法。
Our staff have particular expertise in the areas of financial management , information systems , i . t , strategic and business planning , accounting and financial training . there is good cross - section of staff ranging from qualified managers with experience at a senior level through to technicians , which helps us to provide the right version for the level of task required 十年来，我们的学员超过一万人，来自各行各业，包括有会计师，核数师，财务主管，核数员，会计员，公司董事、经理、秘书、行政人员、文员等。
