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中华人民共和国注册会计师法(22)

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

复议机关逾期不作出复议决定的,当事人可以在复议期满之日起15日内向人民法院起诉。
If the organ giving the reconsideration fails to make a decision within the time limit, the party concerned may bring a suit before a people's court within 15 days from the expiration of the time limit for reconsideration.

当事人逾期不申请复议,也不向人民法院起诉,又不履行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。
If the party concerned within the time limit has neither applied for reconsideration nor brought a suit before a people's court, nor complied with the decision on sanction, the organ making the decision may apply to the people's court for compulsory execution.

第四十二条 会计师事务所违反本法规定,给委托人、其他利害关系人造成损失的,应当依法承担赔偿责任。
Article 42 If a public accounting firm has in violation of the provisions of this Law caused losses to its client or other interested parties, it shall bear the liability for compensation according to law.

第四十三条 在审计事务所工作的注册审计师,经认定为具有注册会计师资格的,可以执行本法规定的业务,其资格认定和对其监督、指导、管理的办法由国务院另行规定。
Article 43 A certified public auditor working in an audit firm, who has been recognized as qualified for a certified public accountant, may carry out the services provided by this Law. Measures for recognition of qualifications, and for supervision, guidance and administration of such auditors shall be formulated separately by the State Council.

第四十四条 外国人申请参加中国注册会计师全国统一考试和注册,按照互惠原则办理。
Article 44 As to foreigners who apply for participation in the unified national examination for Chinese certified public accountants and for registration as certified public accountants, the matter shall be dealt with on a reciprocal basis.



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