| Guideline layer | Indicator layer | Indicator Convergence | Unit | Zhengzhong Zhujiang Certified Public Accountants | Ruihua Accounting Firm | Zhong Hua Accounting Firm | Tianjian Accounting Firm |
| R (Responsiveness) | Change in annual revenue of accounting firms | + | Billion | −1.26 | −5.77 | −0.3 | 3.09 |
| Change in the level of audit fees of accounting firms | + | Billion | −0.15 | −0.05 | −0.06 | 0.84 | |
| Change in the number of certified public accountants in accounting firms | + | Number | 0 | −1000 | −8 | 126 | |
| Change in the number of IPO clients of accounting firms | + | Number | −28 | −60 | −7 | -74 | |
| Change in market share of accounting firms | + | % | −0.44 | −2.28 | −0.16 | 1 | |
| Speed of CSRC response | + |
| 1 | 5 | 5 | 1 | |
| Attitude of CSRC response | + |
| 5 | 5 | 5 | 1 | |
| Number of CSRC responses | + |
| 1 | 5 | 5 | 1 | |
| Degree of information disclosure by the CSRC | + |
| 1 | 3 | 3 | 1 |