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中华人民共和国注册会计师法(21)

2014-08-25    来源:网络    【      美国外教 在线口语培训

会计师事务所、注册会计师违反本法第二十条、第二十一条的规定,故意出具虚假的审计报告、验资报告,构成犯罪的,依法追究刑事责任。
A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law.

第四十条 对未经批准承办本法第十四条规定的注册会计师业务的单位,由省级以上人民政府财政部门责令其停止违法活动,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 40 If a unit undertakes the services defined for certified public accountants under Article 14 of this Law without prior approval, the financial department of the people's government at or above the provincial level shall order the unit to stop its illegal activities, 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.

第四十一条 当事人对行政处罚决定不服的,可以在接到处罚通知之日起15日内向作出处罚决定的机关的上一级机关申请复议;当事人也可以在接到处罚决定通知之日起15日内直接向人民法院起诉。
Article 41 If the party concerned disagrees with the decision on administrative sanctions, it may, within 15 days from the date of receiving the notification of the decision on sanctions, apply for reconsideration to the organ at the next higher level than the organ that made the decision on sanction. The party concerned may also, within 15 days from the date of receiving the notification of the decision on sanction, directly being a suit before a people's court.

复议机关应当在接到复议申请之日起60日内作出复议决定。
The organ giving reconsideration shall make a decision within 60 days from the date of receiving the application for reconsideration.

当事人对复议决定不服的,可以在接到复议决定之日起15日内向人民法院起诉。
If the party concerned disagrees with the decision made after reconsideration, it may bring a suit before a people's court within 15 days from the date of receiving the decision.



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