中华人民共和国注册会计师法(13)

作者:admin

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2014-8-19 11:00

(四)允许他人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)同时在两个或者两个以上的会计师事务所执行业务;
(5) to work concurrently at two or more public accounting firms;

(六)对其能力进行广告宣传以招揽业务;
(6) to advertise their qualifications to solicit business; or

(七)违反法律、行政法规的其他行为。
(7) other acts in violation of the laws or administrative rules and regulations.

第四章 会计师事务所
CHAPTER IV PUBLIC ACCOUNTING FIRM

第二十三条 会计师事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.

合伙设立的会计师事务所的债务,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.