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中华人民共和国注册会计师法(12)

2014-08-18    来源:网络    【      美国外教 在线口语培训

(四)明知委托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.

对委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.

第二十二条 注册会计师不得有下列行为:
Article 22 Certified public accountants shall not commit any of the following acts:

(一)在执行审计业务期间,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、收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)接受委托催收债款;
(3) to undertake commission to dun debts;



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