文章对注册会计师鉴证业务及中小会计师事务所可从事的非鉴证业务现状进行简要介绍,并提出中小会计师事务所非鉴证业务的发展方向及其具体的拓展方法和思路。 This article briefly introduces the status quo of CPA forensic business and non-forensic business that small and medium-sized certified public accountants can undertake, and points out the development direction of non-forensic business of small and medium-sized certified public accountants as well as its concrete expanding methods and ideas.