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.
Article 28 Public accounting firms shall pay taxes according to law.
Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.
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.
Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.