| Journal Call no. | HF5601.N43 |
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| Author | Ng, Patrick P. H. |
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| Article Title | Incorporation of CPA practices : some costs and benefits / Patrick P.H. Ng and W.C. Siu. |
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| Is Part Of | The Hong Kong accountant ; v.7, no.1, Jan/Feb 1996, p.58-60, illus. |
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| Abstract | The aim of this article is to elucidate the relative costs and benefits of two alternative organisational forms of certified public accountants, partnership and limited company, in two aspects: (1) in assuring the exercise of due skill and care on the part of accountants, and (2) in raising capital (both human and financial capital). |
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