会计师事务所(以下简称执业机构)的业务档案,是指其在进行有关审计、会计咨询、会计服务等工作中形成的有保存价值的各种文字、图表、声像等不同形式和载体的历史记录。业务档案是注册会计师的智力成果,是执业机构的重要知识资产,其管理水平集中体现了执业机构内部治理水平及执业质量 Business archives of accounting firms (hereinafter referred to as practicing institutions) refers to the history of different forms and carriers of preserving value, such as various texts, diagrams, audio and video, etc. formed during the work on auditing, accounting consultation and accounting services recording. Business archives is a certified public accountant’s intellectual achievements, is an important intellectual property of the practicing institution, and its management level embodies the practice of the internal governance level and the quality of practice