中华人民共和国注册会计师法(17)

作者:admin

来源:

2014-8-21 10:24

第二十七条 会计师事务所设立分支机构,须经分支机构所在地的省、自治区、直辖市人民政府财政部门批准。
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.

第二十八条 会计师事务所依法纳税。
Article 28 Public accounting firms shall pay taxes according to law.

会计师事务所按照国务院财政部门的规定建立职业风险基金,办理职业保险。
Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.

第二十九条 会计师事务所受理业务,不受行政区域、行业的限制;但是,法律、行政法规另有规定的除外。
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.

第三十条 委托人委托会计师事务所办理业务,任何单位和个人不得干预。
Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.