(1) has an independent practice qualification, has been established for more than 3 years, and has no bad record in the last 3 years;

(two) the number of certified public accountants who undertook the certification work in that year accounted for not less than 20% of the annual average monthly employees, and the annual average monthly employees were more than 20;

(3) be familiar with the relevant policies for the identification of high-tech enterprises.

After the above conditions are met, the special audit can be issued.

The above content comes from the Guide to the Identification and Management of High-tech Enterprises.