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中华人民共和国注册会计师法(23)

2014-08-26    来源:网络    【      美国外教 在线口语培训

外国会计师事务所在中国境内设立常驻代表机构,须报国务院财政部门批准。
Foreign public accounting firms that wish to establish a permanent representative office within the territory of China must apply to the financial department of the State Council for approval.

外国会计师事务所与中国的会计师事务所共同举办中外合作会计师事务所,须经国务院对外经济贸易主管部门或者国务院授权的部门和省级人民政府审查同意后报国务院财政部门批准。
A cooperative public accounting firm to be jointly sponsored by foreign and Chinese public accounting firms shall be subject to the examination and consent of the department under the State Council in charge of foreign economic relations and trade or a department authorized by the State Council and of a people's government at the provincial level, before the matter is reported to the financial department of the State Council for approval.

除前款规定的情形外,外国会计师事务所需要在中国境内临时办理有关业务的,须经有关的省、自治区、直辖市人民政府财政部门批准。
Apart from what is stipulated in the preceding paragraph, if a foreign public accounting firm wishes to conduct relevant business within the territory of China on a temporary basis, it must apply to the financial department of the people's government of the relevant province, autonomous region or municipality directly under the Central Government for approval.

第四十五条 国务院可以根据本法制定实施条例。
Article 45 The State Council may formulate regulations for implementation in accordance with this Law.

第四十六条 本法自1994年1月1日起施行。1986年7月3日国务院发布的《中华人民共和国会计师条例》同时废止。
Article 46 This Law shall enter into force as of January 1, 1994. The Regulations of the People's Republic of China on Chinese Certified Public Accountants promulgated by the State Council on July 3, 1986



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