According to the guideline, large and medium companies should hire accounting firms of sizes that suit their scale, industrial position and social influence.

Financial, energy, communication and military companies, overseas- listed companies and large state-owned companies of national importance should obtain services from large accounting firms to ensure the safety of national economic information, it said.

Large- and medium-sized companies that use the services of unmatched accounting firms are the ministry's key targets in the creation of the guideline.