中华人民共和国注册会计师法(1)

作者:admin

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2014-8-11 14:35

Law of the PRC on Certified Public Accountants

第一条 为了发挥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.

第二条 注册会计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.

第三条 会计师事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.