注冊(cè)會(huì)計(jì)師非執(zhí)業(yè)會(huì)員是什么意思?附非執(zhí)業(yè)會(huì)員與執(zhí)業(yè)會(huì)員的區(qū)別
注冊(cè)會(huì)計(jì)師非執(zhí)業(yè)會(huì)員是指通過注冊(cè)會(huì)計(jì)師考試,取得全科合格證書后加入注冊(cè)會(huì)計(jì)師協(xié)會(huì)成為會(huì)員,但不在會(huì)計(jì)師事務(wù)所執(zhí)業(yè),不享有審計(jì)報(bào)告簽字權(quán)的人員。