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中华人 共和国注册会计师法-中英对 法律英语

青岛希 尔翻译公 2016年8月3日整理 布

中华人 共和国注册会计师法

  Law of the PRC on Certified Public Accountants

  第 条 为了发 注册会计师在社会经济活动中的鉴证和服务作用,加强对注册会计师的管理,维护社会公共利益和投资者的合法权益,促进社会主义市场经济的健康发 展,制定本法。

  Article 1 This Law is formulated in order to bring into play certified public accountants' role of attestation and service in social economic activities, strengthen administration of affairs of certified public accountants, protect public interests and the lawful rights and interests of investors, and promote the healthy development of the socialist market economy.

  第 条 注册会 师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。

  Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing, accounting consultancy and other accounting services.

  第 条 会计师 务所是依法设立并承办注册会计师业务的机构。

  Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.

  注 会计师执行业务,应当加入会计师 务所。

  A certified public accountant who provides services shall join a public accounting firm.

  第 条 注册会 师协会是由注册会计师组成的社会团体。

  Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.

  中 注册会 师协会是注册会计师的全国组织,省、自治区、直辖市注册会 师协会是注册会计师的地方组织。

  The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces, autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.

  第 条 国务院 政部门和省、自治区、直辖市人民政府财政部门,依法对注册会计师、会计师 务所和注册会 师协会进行监督、指导。

  Article 5 The financial department under the State Council and financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and guide the activities of certified public accountants, public accounting firms and institutes of certified public accountants according to law.

  第 条 注册会 师和会计师 务所执行业务,必须遵守法律、行政法规。

  Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.

  注 会计师和会计师 务所依法独立、公正执行业务,受法律保护。

  Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.

  第 章 考试和 册

  CHAPTER II EXAMINATION AND REGISTRATION

  第 条 国家实 注册会计师全国统一考试制度。

  Article 7 The State shall adopt a unified national examination system for certified public accountants.

  注 会计师全国统一考试办法,由国务院财政部门制定,由中国注册会 师协会组织实施。

  The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and conducted by the Chinese Institute of Certified Public Accountants.

  第 条 具有高 专科以上学校毕业的学历、或者具有会计或者相关专业中级以上技术职称的中国公民,可以申请参加注册会计师全国统一考试;

  Article 8 Chinese citizens who have graduated from colleges or universities or who have earned the professional title of accountant or an intermediate or higher professional title in a relevant field of study may apply for attendance at a unified national examination for certified public accountants.

  具 会计或者相关专业高级技术 职称的 员,可以免予部分科目的考试。

  Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.

  第 条 参加注 会计师全国统一考试成绩合格,并从事审计业务工作2年以上 ,可以向省、自治区、直辖市注册会 师协会申请注册。

  Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration.

  除 本法第十条所列情形外,受理申请的注册会 师协会应当准予注册。

  Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.

  第 条 有下列 形之一的,受理申请的注册会 师协会不予注册:

  Article 10 If the applicant is involved in any of the following circumstances, the institute of certified public accountants that has received the application shall not permit the applicant to register:

  (一)不具有 全民事行为能力的;

  (1) if the applicant does not have the full capacity for civil conduct;

  (二)因受刑 处罚,自刑罚执行完毕之日起至申请注册之日止不满5年的;

  (2) if the applicant was punished for a crime and the period between the date of completing the criminal punishment and the date of application for registration is less than five years;

  (三)因在财 、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分,自处罚、处分决定之日起至申请注册之日止不满2年的;

  (3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years;

  (四)受吊销 册会计师证书的处罚,自处罚决定之日起至申请注册之日止不满5年的;

  (4) if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for such punishment and the date of application for registration is less than five years; or

  (五)国务院 政部门规定的其他不予注册的情形的。

  (5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

  第 一条 注册会 师协会应当将准予注册的人员名单报国务院财政部门备案。

  Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.

  国 院财政部门发现注册会 师协会的注册不符合本法规定的,应当通知有关的注册会 师协会撤销注册。

  If the financial department of the State Council finds any registration approved by an institute of certified public accountants to be inconsistent with the provisions of this Law, it shall notify the relevant institute of certified public accountants to cancel the registration.

  注 会计师协会依照本法第十条的规定不予注册的,应当自决定之日起15日内书 通知申请人。

  If an institute of certified public accountants decides not to approve the registration of an applicant in accordance with Article 10 of this Law, it shall notify the applicant in writing within 15 days after the decision is made.

  申 人有异议的,可以自收到通知之日起15日内向 务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。

  If the applicant disagrees with the decision, he or she may, within 15 days after receiving the notification, apply to the financial department of the State Council or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government for reconsideration.

  第 二条 准予注 的申请人,由注册会 师协会发给国务院财政部门统一制定的注册会计师证书。

  Article 12 The applicants who are permitted to register shall be granted by the institute of certified public accountants an unified certificate for certified public accountants issued by the financial department of the State Council.

  第 三条 已取得 册会计师证书的人员,除本法第十一条第一款规定的情形外,注册后有下列情形之一的,由准予注册的注册会 师协会撤销注册,收回注册会计师证书 :

  Article 13 If anyone who has acquired the certificate of a certified public accountant is involved in any of the following circumstances besides the one stipulated in the first paragraph of Article 11 of this Law, the institute of certified public accountants that approved the registration shall cancel the registration and revoke the certificate for certified public accountant:

  (一)完全丧 民事行为能力的;

  (1) having completely lost the capacity for civil conduct;

  (二)受刑事 罚的;

  (2) being under punishment for a crime;

  (三)因在财 、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分的;

  (3) being under an administrative sanction, or removed from office, or under a more serious sanction due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities; or

  (四)自行停 执行注册会计师业务满1年的。

  (4) having stopped, of his or her own accord, serving as a certified public accountant for one year or more.

  被 销注册的当事人有异议的,可以自接到撤销注册、收回注册会计师证书的通知之日起15日内向 务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。

  If the person concerned disagrees with the cancellation of registration, he or she may, within 15 days from the date of receiving the notification about the cancellation of registration or the revocation of the certificate for certified public accountant, apply for reconsideration to the financial department of the State Council or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government.

  依 第一款规定被撤销注册的人员可以重新申请注册,但必须符合本法第九条、第十条的规定。

  Persons whose registration has been cancelled in accordance with the provisions of the first paragraph may apply for registration anew, but the provisions of Article 9 and Article 10 of this Law must be complied with.

  第 章 业务范 和规则

  CHAPTER III BUSINESS SCOPE AND RULES

  第 四条 注册会 师承办下列审计业务:

  Article 14 Certified public accountants shall undertake the following audit services:

  (一)审查企 会计报表,出具审计报告;

  (1) examining the accounting statements of enterprises and producing audit reports;

  (二)验证企 资本,出具验资报告;

  (2) verifying the capital of enterprises and producing capital verification reports;

  (三)办理企 合并、分立、清算事宜中的审计业务,出具有关的报告;

  (3) dealing with audit services in matters of merger, division or liquidation of enterprises and producing the relevant reports; and

  (四)法律、 政法规规定的其他审计业务。

  (4) other audit services stipulated by relevant laws and administrative rules and regulations.

  注 会计师依法执行审计业务出具的报告,具有证明效力。

  The reports produced by certified public accountants engaged in audit services according to law shall be authentic.

  第 五条 注册会 师可以承办会计咨询、会计服务业务。

  Article 15 Certified public accountants may undertake accounting consultancy and accounting services.

  第 六条 注册会 师承办业务,由其所在的会计师 务所统一受理并与委托人签订委托合同。

  Article 16 All professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients.

  会 师事务所对本所注册会计师依照前款规定承办的业务,承担民事责任。

  The public accounting firm shall assume civil liabilities for the services provided by its certified public accountants in accordance with the provisions of the preceding paragraph.

  第 七条 注册会 师执行业务,可以根据需要查阅委托人的有关会计资料和文件,查看委托人的业务现场和设施,要求委托人提供其他必要的协助。

  Article 17 When providing services, certified public accountants may, where necessary, consult the relevant accounting materials, documents and checked the business site and facilities of the client and require that the client provide other necessary assistance.

  第 八条 注册会 师与委托人有利害关系的,应当回避;委托人有权要求其回避。

  Article 18 If there is an interest between a certified public accountant and a client, the certified public accountant shall withdraw; and the client shall have the right to demand that he or she withdraw.

  第 九条 注册会 师对在执行业务中知悉的商业秘密,负有保密义务。

  Article 19 Certified public accountants shall have the obligation to keep their clients' business secrets they come to know in carrying out their business.

  第 十条 注册会 师执行审计业务,遇有下列情形之一的,应当拒绝出具有关报告:

  Article 20 In carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients:

  (一)委托人 意其作不实或者不当证明的;

  (1) The client indicates that they should provide untruthful or improper verification;

  (二)委托人 意不提供有关会计资料和文件的;

  (2) The client intentionally refuses to provide relevant accounting materials and documents; or

  (三)因委托 有其他不合理要求,致使注册会计师出具的报告不能对财务会计的重要事项作出正确表述的。

  (3) Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items of the financial accounting.

  第 十一条 注册会 师执行审计业务,必须按照执业准则、规则确定的工作程序出具报告。

  Article 21 The certified public accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.

  注 会计师执行审计业务出具报告时,不得有下列行为:

  When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts:

  (一)明知委 人对重要事项的财务会计处理与国家有关规定相抵触,而不予指明;

  (1) to refrain from pointing out while clearly knowing that the client's processing of the important items of the financial accounting contravenes the relevant provisions of the State;

  (二)明知委 人的财务会计处理会直接损害报告使用人或者其他利害关系人的利益,而予以隐瞒或者作不实的报告;

  (2) to conceal facts or produce an untruthful report while clearly knowing that the client's processing of the financial accounting will directly impair the interests of the users of the report or other interested parties;

  (三)明知委 人的财务会计处理会导致报告使用人或者其他利害关系人产生重大误解,而不予指明;

  (3) to refrain from pointing out while clearly knowing that the client's processing of the financial accounting may substantially mislead the users of the report or other interested parties; or

  (四)明知委 人的会计报表的重要事项有其他不实的内容,而不予指明。

  (4) to refrain from pointing out while clearly knowing that the important items of the client's accounting statements contain other false information.

  对 托人有前款所列行为,注册会计师按照执行准则、规则应当知道的,适用前款规定。

  Where certified public accountants ought to know the acts of their clients specified above in accordance with the professional standards and rules, the provisions of the preceding paragraph shall apply.

  第 十二条 注册会 师不得有下列行为:

  Article 22 Certified public accountants shall not commit any of the following acts:

  (一)在执行 计业务期间,在法律、行政法规规定不得买卖被审计单位的股票、债券或者不得购买被审计单位或者个人的其他财产的期限内,买卖被审计单位的股票 、债券或者购买被审计单位或者个人所拥有的其他财产;

  (1) in the course of carrying out audit services, to buy or sell stocks or debentures of the institutions audited or purchase other property of institutions or individuals audited during the period such acts are prohibited as prescribed by the laws and administrative rules and regulations;

  (二)索取、 受委托合同约定以外的酬金或者其他财物,或者利用执行业务之便,谋取其他不正当的利益;

  (2) to ask for or accept remuneration or other forms of payment in cash or in kind in addition to what is agreed upon with the client in a contract, or seek other unlawful interests by taking advantage of their services;

  (三)接受委 催收债款;

  (3) to undertake commission to dun debts;

  (四)允许他 以本人名义执行业务;

  (4) to allow others to carry out services in the name of the certified public accountant;

  (五)同时在 个或者两个以上的会计师 务所执行业务;

  (5) to work concurrently at two or more public accounting firms;

  (六)对其能 进行广告宣传以招揽业务;

  (6) to advertise their qualifications to solicit business; or

  (七)违反法 、行政法规的其他行为。

  (7) other acts in violation of the laws or administrative rules and regulations.

  第 章 会计师 务所

  CHAPTER IV PUBLIC ACCOUNTING FIRM

  第 十三条 会计师 务所可以由注册会计师合伙设立。

  Article 23 A public accounting firm may be established by certified public accountants in partnership.

  合伙设立的会计师 务所的债务,由合伙人按照出资比例或者协议的约定,以各自的财产承担责任。

  The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement.

  合伙人对会计师 务所的债务承担连带责任。

  The partners shall bear joint liabilities as to the obligations of the public accounting firm.

  第 十四条 会计师 务所符合下列条件的,可以是负有限责任的法人:

  Article 24 A public accounting firm conforming to the following requirements may be a legal person with limited liabilities:

  (一)不少于30万元的 册资本;

  (1) having a registered capital of no less than 300 000 yuan;

  (二)有一定 量的专职从业人员,其中至少有5名注册 计师;

  (2) employing a certain number of full-time professionals, among whom there must be at least five certified public accountants; and

  (三)国务院 政部门规定的业务范围和其他条件。

  (3) satisfying the business scope and other requirements as stipulated by the financial department of the State Council.

  负有限责任的会计师 务所以其全部资产对其债务承担责任。

  Public accounting firms with limited liabilities shall bear obligations with their total assets.

  第 十五条 设立会计师 务所,由国务院财政部门或者省、自治区、直辖市人民政府财政部门批准。

  Article 25 The establishment of a public accounting firm shall be subjected to the approval of the financial department of the State Council, or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government.

  申请设立会计师 务所,申请者应当向审批机关报送下列文件:

  To apply for establishment of a public accounting firm, the applicant shall submit to the examining and approving authorities the following documents:

  (一)申请书

  (1) an application;

  (二)会计师 务所的名称、组织机构和业务场所;

  (2) the name, institutional structure and premises of the public accounting firm;

  (三)会计师 务所章程,有合伙协议的并应报送合伙协议;

  (3) the articles of association of the public accounting firm, and the agreement of partnership if there is any;

  (四)注册会 师名单、简历及有关证明文件;

  (4) the name list, resumes and relevant certificates of the certified public accountants;

  (五)会计师 务所主要负责人、合伙人的姓名、简历及有关证明文件;

  (5) the names, resumes and relevant certificates of the leading persons and partners of the public accounting firm;

  (六)负有限责任的会计师 务所的出资证明;

  (6) the certificate of capital contributions of the public accounting firm with limited liabilities; and

  (七)审批机 要求的其他文件。

  (7) other documents as required by the examining and approving authorities.

  第 十六条 审批机 应当自收到申请文件之日起30日内决 批准或者不批准。

  Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.

  省、自治区、直辖市人民政府财政部门批准的会计师 务所,应当报国务院财政部门备案。

  Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.

  国 院财政部门发现批准不当的,应当自收到备案报告之日起30日内通 原审批机关重新审查。

  If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.

  第 十七条 会计师 务所设立分支机构,须经分支机构所在地的省、自治区、直辖市人民政府财政部门批准。

  Article 27 Establishment of a branch of a public accounting firm shall be subjected to the approval of the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government where the branch is to be located.

  第 十八条 会计师 务所依法纳税。

  Article 28 Public accounting firms shall pay taxes according to law.

  会计师 务所按照国务院财政部门的规定建立职业风险基金,办理职业保险。

  Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.

  第 十九条 会计师 务所受理业务,不受行政区域、行业的限制;但是,法律、行政法规另有规定的除外。

  Article 29 When receiving business, public accounting firms shall not be limited by administrative regions or trades, except as otherwise provided by the laws, administrative rules and regulations.

  第 十条 委托人委托会计师 务所办理业务,任何单位和个人不得干预。

  Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.

  第 十一条 本法第十八条至第二十一条的规定,适用于会计师 务所。

  Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable to public accounting firms.

  第 十二条 会计师 务所不得有本法第二十二条第(一)项至第(四) 项、第(六)项、第(七)项所列 行为。

  Article 32 Public accounting firms shall not commit any of the acts listed in Items 1 to 4, Item 6 and Item 7 of Article 22 of this Law.

  第 章 注册会 师协会

  CHAPTER V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

  第 十三条 注册会计师应当加入注册会 师协会。

  Article 33 A certified public accountant shall join an institute of certified public accountants.

  第 十四条 中国注册会 师协会的章程由全国会员代表大会制定,并报国务院财政部门备案;

  Article 34 The Articles of Association of the Chinese Institute of Certified Public Accountants shall be formulated by the national congress of the members of the Institute and filed with the financial department of the State Council for the record.

  省、自治区、直辖市注册会 师协会的章程由省、自治区、直辖市会员代表大会制定,并报省、自治区、直辖市人民政府财政部门备案。

  The articles of association of the institutes of certified public accountants of provinces, autonomous regions or municipalities directly under the Central Government shall be formulated by the congresses of the members of the institutes and filed with the financial departments of the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government for the record.

  第 十五条 中国注册会 师协会依法拟订注册会计师执业准则、规则,报国务院财政部门批准后施行。

  Article 35 The Chinese Institute of Certified Public Accountants shall draw up professional standards and rules for certified public accountants according to law and implement them after obtaining approval from the financial department of the State Council.

  第 十六条 注册会 师协会应当支持注册会计师依法执行业务,维护其合法权益,向有关方面反映其意见和建议。

  Article 36 The institutes of certified public accountants shall support the certified public accountants in conducting their services according to law, safeguard their legitimate rights and interests and convey their opinions and suggestions to the relevant authorities.

  第 十七条 注册会 师协会应当对注册会计师的任职资格和执业情况进行年度检查。

  Article 37 The institutes of certified public accountants shall carry out annual inspection of the qualifications and professional services of certified public accountants.

  第 十八条 注册会 师协会依法取得社会团体法人资格。

  Article 38 The institutes of certified public accountants shall acquire the status of body corporate according to law.

  第 十九条 会计师 务所违反本法第二十条、第二十一条规定的,由省级以上人民政府财政部门给予警告,没收违法所得,可以并处违法所得1倍以上5倍以下 罚款;

  Article 39 If a public accounting firm violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the firm, confiscate its illegal income and may concurrently impose a fine of not less than one time, but not more than five times the value of the illegal income.

  情 严重的,并可以由省级以上人民政府财政部门暂停其经营业务或者予以撤销。

  If the circumstances are serious, the financial department of the people's government at or above the provincial level may also suspend its business operation or revoke its business licence.

  注 会计师违反本法第二十条、第二十一条规定的,由省级以上人民政府财政部门给予警告;

  If a certified public accountant violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the accountant.

  情 严重的,可以由省级以上人民政府财政部门暂停其执行业务或者吊销注册会计师证书。

  If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend his services or revoke his certificate of the certified public accountant.

  会计师 务所、注册会计师违反本法第二十条、第二十一条的规定,故意出具虚假的审计报告、验资报告,构成犯罪的,依法追究刑事责任。

  A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law.

  第 十条 对未经 准承办本法第十四条规定的注册会计师业务的单位,由省级以上人民政府财政部门责令其停止违法活动,没收违法所得,可以并处违法所得1倍以上5倍以下 罚款。

  Article 40 If a unit undertakes the services defined for certified public accountants under Article 14 of this Law without prior approval, the financial department of the people's government at or above the provincial level shall order the unit to stop its illegal activities, confiscate its illegal income and may concurrently impose a fine of not less than one time, but not more than five times the value of the illegal income.

  第 十一条 当事人 行政处罚决定不服的,可以在接到处罚通知之日起15日内向 出处罚决定的机关的上一级机关申请复议;当事人也可以在接到处罚决定通知之日起15日内直 向人民法院起诉。

  Article 41 If the party concerned disagrees with the decision on administrative sanctions, it may, within 15 days from the date of receiving the notification of the decision on sanctions, apply for reconsideration to the organ at the next higher level than the organ that made the decision on sanction. The party concerned may also, within 15 days from the date of receiving the notification of the decision on sanction, directly being a suit before a people's court.

  复 机关应当在接到复议申请之日起60日内作 复议决定。

  The organ giving reconsideration shall make a decision within 60 days from the date of receiving the application for reconsideration.

  当 人对复议决定不服的,可以在接到复议决定之日起15日内向 民法院起诉。

  If the party concerned disagrees with the decision made after reconsideration, it may bring a suit before a people's court within 15 days from the date of receiving the decision.

  复 机关逾期不作出复议决定的,当事人可以在复议期满之日起15日内向 民法院起诉。

  If the organ giving the reconsideration fails to make a decision within the time limit, the party concerned may bring a suit before a people's court within 15 days from the expiration of the time limit for reconsideration.

  当 人逾期不申请复议,也不向人民法院起诉,又不履行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。

  If the party concerned within the time limit has neither applied for reconsideration nor brought a suit before a people's court, nor complied with the decision on sanction, the organ making the decision may apply to the people's court for compulsory execution.

  第 十二条 会计师 务所违反本法规定,给委托人、其他利害关系人造成损失的,应当依法承担赔偿责任。

  Article 42 If a public accounting firm has in violation of the provisions of this Law caused losses to its client or other interested parties, it shall bear the liability for compensation according to law.

  第 十三条 在审计 务所工作的注册审计师,经认定为具有注册会计师资格的,可以执行本法规定的业务,其资格认定和对其监督、指导、管理的办法由国务院另行规定。

  Article 43 A certified public auditor working in an audit firm, who has been recognized as qualified for a certified public accountant, may carry out the services provided by this Law. Measures for recognition of qualifications, and for supervision, guidance and administration of such auditors shall be formulated separately by the State Council.

  第 十四条 外国人申请参加中国注册会计师全国统一考试和 册,按照互惠原则办理。

  Article 44 As to foreigners who apply for participation in the unified national examination for Chinese certified public accountants and for registration as certified public accountants, the matter shall be dealt with on a reciprocal basis.

  外国会计师 务所在中国境内设立常驻代表机构,须报国务院财政部门批准。

  Foreign public accounting firms that wish to establish a permanent representative office within the territory of China must apply to the financial department of the State Council for approval.

  外国会计师 务所与中国的会计师 务所共同举办中外合作会计师 务所,须经国务院对外经济贸易主管部门或者国务院授权的部门和省级人民政府审查同 意后报国务院财政部门批准。

  A cooperative public accounting firm to be jointly sponsored by foreign and Chinese public accounting firms shall be subject to the examination and consent of the department under the State Council in charge of foreign economic relations and trade or a department authorized by the State Council and of a people's government at the provincial level, before the matter is reported to the financial department of the State Council for approval.

  除前款规定的情形外,外国会计师 务所需要在中国境内临时办理有关业务的,须经有关的省、自治区、直辖市人民政府财政部门批准。

  Apart from what is stipulated in the preceding paragraph, if a foreign public accounting firm wishes to conduct relevant business within the territory of China on a temporary basis, it must apply to the financial department of the people's government of the relevant province, autonomous region or municipality directly under the Central Government for approval.

  第 十五条 国务院 以根据本法制定实施条例。

  Article 45 The State Council may formulate regulations for implementation in accordance with this Law.

  第 十六条 本法自1994年1月1日起施 。1986年7月3日国务 发布的《中华人民共和国会计师条例》同时废止。

  Article 46 This Law shall enter into force as of January 1, 1994. The Regulations of the People's Republic of China on Chinese Certified Public Accountants promulgated by the State Council on July 3, 1986

 

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