Understanding 1: accounting firms in a broad sense are enterprises, and now they have been decoupled and restructured, and there are no affiliated institutions or institutions.

Understanding 2: The firm has a certain number of corporate clients, which is not static. If the owner of the company has always maintained a relationship with it, he may have always entrusted the company to do business; If the cooperation is not smooth or other things happen in the middle, the enterprise can entrust other firms to audit, because there is not only one firm that has passed the high-tech certification.

Secondly, the audit of the innovation fund must be completed by the firm designated by the Municipal Science and Technology Commission, which has nothing to do with the high-tech identification. The relevant firms may or may not have the qualification for high-tech accreditation.