中华人民共和国注册会计师法(2)

作者:admin

来源:

2014-8-11 14:36

注册会计师执行业务,应当加入会计师事务所。
A certified public accountant who provides services shall join a public accounting firm.

第四条 注册会计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.

中国注册会计师协会是注册会计师的全国组织,省、自治区、直辖市注册会计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.

第五条 国务院财政部门和省、自治区、直辖市人民政府财政部门,依法对注册会计师、会计师事务所和注册会计师协会进行监督、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.