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中华人民共和国注册会计师法(20)

2014-08-22    来源:网络    【      美国外教 在线口语培训

第三十九条 会计师事务所违反本法第二十条、第二十一条规定的,由省级以上人民政府财政部门给予警告,没收违法所得,可以并处违法所得1倍以上5倍以下的罚款;
Article 39 If a public accounting firm violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the firm, confiscate its illegal income and may concurrently impose a fine of not less than one time, but not more than five times the value of the illegal income.

情节严重的,并可以由省级以上人民政府财政部门暂停其经营业务或者予以撤销。
If the circumstances are serious, the financial department of the people's government at or above the provincial level may also suspend its business operation or revoke its business licence.

注册会计师违反本法第二十条、第二十一条规定的,由省级以上人民政府财政部门给予警告;
If a certified public accountant violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the accountant.

情节严重的,可以由省级以上人民政府财政部门暂停其执行业务或者吊销注册会计师证书。
If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend his services or revoke his certificate of the certified public accountant.



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