5%。 The firm shall, at the end of each year, withdraw the occupational risk fund based on the audit business income of this year, in accordance with the proportion of not less than 5% of the sales income. An accounting firm refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is an organization composed of accountants who have a certain accounting professional level and obtained certificates after examination, and is entrusted by the parties to undertake business related to auditing, accounting, consulting and taxation.