Mike Rake, international chairman of KPMG, said the creation of a single global partnership would depend on regulatory changes, including new protection for auditors against catastrophic negligence claims.

• 雷克先生表示，单一合伙人制度的确立将取决于监管上的变化，包括在遭遇灾难性失职索赔时，给予审计公司新的保护。