點解同一個地址有唔同既會計師事務所??

The premises is leased by a CPA firm (A). The other CPA firms are using this address for registration purposes as required by HKICPA with the consent of usage by A. Other CPA firms may or maynot have staff working in the said premises. Moreover, some of the CPA(Practising) may carrying out his/her business on a part-time basis.

樓上2位都正確........但 The one who use Eng is more detail

因為兩間會計師事務所共用一個註冊地址.可能兩間會計師事務是同一個會計師擁有式或者其中一個會計師租用另外一個會計師的註冊地址.