Appraisal of R&D expenses in the financial industry is the act of taxation firms accepting commissions in accordance with the law and issuing appraisals and certificates in accordance with the requirements of tax laws, accounting standards and accounting systems and other relevant national laws and regulations. Commissioned by the China Association of Certified Taxation Practitioners, based on the national tax laws and regulations and combined with the practical experience of the assurance business, Hargent institute completed the revision of the "Guidelines for the Assurance of Research and Development Expenses Deduction in the Financial Industry" on time and with high quality.