係唔係會計師樓/律師樓都一定係無限公司?

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The practising CPA Firms and Legal Firms are usually in a partnership form. All partners are joint and several liable for the firm's legal obligations or damages. However, you will also noted that some CPA firms are now practising under a limited company status. The signing partner is primarily responsible for the obligations or damages.

But, all firms have to take up a Professional Indemnity Insurance as required by the regulated bodies. So, some of the damages or cost incurred by the firms could be set-off against the compensation received from the insurance company.

2010-01-30 09:18:14 補充：
Professional firms should be governed by professional ethics and conducts as required by the regulated bodies e.g. CPAs - The Hong Kong Institute of Certified Public Accountants Lawyers - The Law Society of Hong Kong.

2010-01-30 09:18:20 補充：
There are a number of accounting services firms and not CPAs firms. These firms could not use the wordings CPA or 會計'師' but use 會計事務、服務公司 or 有限公司 in the company's name, This is the difference.