中华人民共和国注册会计师法(19)

作者:admin

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2014-8-22 11:02

第三十五条 中国注册会计师协会依法拟订注册会计师执业准则、规则,报国务院财政部门批准后施行。
Article 35 The Chinese Institute of Certified Public Accountants shall draw up professional standards and rules for certified public accountants according to law and implement them after obtaining approval from the financial department of the State Council.

第三十六条 注册会计师协会应当支持注册会计师依法执行业务,维护其合法权益,向有关方面反映其意见和建议。
Article 36 The institutes of certified public accountants shall support the certified public accountants in conducting their services according to law, safeguard their legitimate rights and interests and convey their opinions and suggestions to the relevant authorities.

第三十七条 注册会计师协会应当对注册会计师的任职资格和执业情况进行年度检查。
Article 37 The institutes of certified public accountants shall carry out annual inspection of the qualifications and professional services of certified public accountants.

第三十八条 注册会计师协会依法取得社会团体法人资格。
Article 38 The institutes of certified public accountants shall acquire the status of body corporate according to law.