Annual Update for Accountants and Auditors is intended solely for use in continuing professional education and not as a reference. It does not represent an official position of the Association of International Certified Professional Accountants, and it is distributed with the understanding that the author and publisher are not rendering legal, accounting, or other professional services in the publication. This course is intended to be an overview of the topics discussed within, and the author has made every attempt to verify the completeness and accuracy of the information herein. However, neither the author nor publisher can guarantee the applicability of the information found herein. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

会计师及核数师年报只供继续专业教育使用，不作参考。该出版物不代表该出版物为国际会计师协会的专业出版物，也不代表该出版物为国际会计师协会的专业出版物。本课程旨在概述本课程中讨论的主题，作者已尽一切努力验证本文所提供信息的完整性和准确性。然而，作者和出版商都不能保证本文所述信息的适用性。如果需要法律咨询或其他专家协助，应寻求称职的专业人员的服务。