orientalhorizon Jan 22, 2008:

can't blame you for anything, nobody can, it's their fault :).

orientalhorizon Jan 22, 2008:

I would say the agency was not right. If 合署 was understood as two or more CPAs sign a document together, then "Cosignitory or cosignitary" would be right, but this is not what the Act is about for 合署. Anyway if you go with them in quotes, they

Malcolm Mayfield (asker) Jan 22, 2008:

Thank you for your insights. Makes good sense. BTW, I've since learned that "cosignitory CPA firm" is how it was translated it in a press release from the relevant agency, so in this case I'm going with that, in quotes.

orientalhorizon Jan 21, 2008:

I just browsed the amended CPA Act, I am sure of the other three, and I am sure of the legal meaning of "合署", but not very sure about its English equivalent, maybe “cooperative”？ feel very similar, but "cooperative" may have many different meanings.

orientalhorizon Jan 21, 2008:

and each is only liable for his/her own conducts instead of jointly and severally for each other. This is just like a trade fair hall which houses many different exhibition stands but each is different and independent from another.

orientalhorizon Jan 21, 2008:

yes, 個人= sole practitioner, similar to the commercial sole proprietor; 聯合=partnership, general or limited; 法人=corporation, or a body incorporated. "合署" is where 2 or more CPAs share the same office or office building, but each CPA is still independent

Malcolm Mayfield (asker) Jan 21, 2008:

I'm thinking "Four types of CPA firm are recognized: sole practitioner, cosignatory CPA firm, alliance and corporation (legal person)"