Accounting firms go out for audit. Is it legal for the company to include room and board?

Accounting firms do not include food and accommodation, and ordinary accounting firms do not provide accommodation.

An accounting firm refers to an intermediary service institution that independently undertakes the business of certified public accountants according to law. It is an organization composed of certified public accountants in China, certified public accountants in the United States, chartered accountants in Britain, certified public accountants in Japan, etc., who have a certain accounting professional level and obtained certificates through examinations. It is entrusted by the parties to undertake business related to auditing, accounting, consulting and taxation. China implements a license management system for accounting firms and certified public accountants engaged in securities-related business.