中华人民共和国注册会计师法 LAW OF THE PEOPLES REPUBLIC OF CHINA ON CERTIFIED PUBLIC ACCOUNTANTS

（Adopted at the Fourth Meeting of the Standing Committee of the Eighth National People's Congress on October 31， 1993， promulgated by Order No. 13 of the President of the People's Republic of China on October 31， 1993， and effective as of January 1， 1994）
颁布日期：19931031 　实施日期：19940101 　颁布单位：全国人大常委会

　　Contents

　　Chapter I General Provisions

　　Chapter II Examination and Registration

　　Chapter III Business Scope and Rules

　　Chapter IV Public Accounting Firm

　　Chapter V Institutes of Certified Public Accountants

　　Chapter VI Legal Liability

　　Chapter VII Supplementary Provisions

　　Chapter I General Provisions

　　Article 1 This Law is formulated with a view to bringing into play certified public accountants' role of attestation and service in social economic activities， strengthening administration of affairs of such accountants， protecting public interests and the lawful rights and interests of investors， and promoting the healthy development of the socialist market economy.

　　Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing， accounting consultancy and other accounting services.

　　Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.

　　A certified public accountant who provides services shall join a public accounting firm.

　　Article 4 The institute of certified public accountants is a public organization composed of certified public accountants. The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces， autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.

　　Article 5 The financial department under the State Council and financial departments of the people's governments of provinces， autonomous regions and municipalities directly under the Central Government shall supervise and guide the activities of certified public accountants， public accounting firms and institutes of certified public accountants according to law.

　　Article 6 Certified public accountants and public accounting firms must abide by the law and administrative rules and regulations in business.

　　Certified public accountants and public accounting firms shall carry out their business independently and fairly according to law and shall be protected by law.

　　Chapter II Examination and Registration

　　Article 7 The State shall adopt a unified national examination system for certified public accountants. The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and implemented by the Chinese Institute of Certified Public Accountants.

　　Article 8 Chinese citizens who have graduated from colleges or universities or who have earned the professional title of accountant or an intermediate or higher professional title in a relevant field of study may apply for attendance at a unified national examination for certified public accountants. Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.

　　Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province， autonomous region or municipality directly under the Central Government for registration.

　　Except for situa

tions as specified in Article 10 of this Law， the institute of certified public accountants that has received the application shall permit the applicant to register.

　　Article 10 If the applicant is involved in any of the following circumstances， the institute of certified public accountants that has received the application shall not permit the applicant to register：

　　（1） if the applicant does not have the full capacity for civil conduct；

　　（2） if the applicant was punished for a crime and the period between the date of completing the punishment and the date of application for registration is less than five years；

　　（3） if the applicant was subjected to an administrative sanction， or removed from office or a more serious sanction， due to grave mistakes in financial， accounting， auditing， enterprise management or other economic activities， and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years；

　　（4） if the applicant was punished with the revocation of the certificate of certified public accountant， and the period between the date of the decision for punishment and the date of application for registration is less than five years； or

　　（5） other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

　　Article 11 The institute of certified public accountants shall submit the name list of applicants whose applications are approved to the financial department of the State Council for the record. If the financial department of the State Council finds any registration approved by an institute of certified public accountants to be inconsistent with the provisions of this Law， it shall notify the relevant institute of certified public accountants to cancel the registration.

　　If an institute of certified public accountants decides not to approve the registration of an applicant in accordance with Article 10 of this Law， it shall notify the applicant in writting within 15 days after the decision is made. If the applicant disagrees with the decision， he or she may， within 15 days after receiving the notification， apply to the financial department of the State Council or the financial department of the people's government of the province， autonomous region or municipality directly under the Central Government for reconsideration.

　　Article 12 The applicants who are permitted to register shall be granted by the institute of certified public accountants an unified certificate for certified public accountants issued by the financial department of the State Council.

　　Article 13 If anyone who has acquired the certificate of a certified public accountant is involved in any of the following circumstances besides the one stipulated in the first paragraph of Article 11 of this Law， the institute of certified public accountants that approved the registration shall cancel the registration and revoke the certificate for certified public accountant：

　　（1） having completely lost the capacity for civil conduct；

　　（2） being under punishment for a crime；

　　（3） being under an administrative sanction， or removed from office， or a more serious sanction due to grave mistakes in financial， accounting， auditing， enterprise management or other economic activities； or

　　（4） having stopped， of his or her own accord， serving as a certified public accountant for one year or more.

　　If the person concerned disagrees with the cancellation of registration， he or she may， within 15 days from the date of receiving the notification about the cancellation of registration or the revocation of the certificate for certified public accountant， apply for reconsideration to the financial department of the State Council or the financial department of the people's government of the province， autonomo

us region or municipality directly under the Central Government.

　　Persons whose registration has been cancelled in accordance with the provisions of the first paragraph may apply for registration anew， but the provisions of Article 9 and Article 10 of this Law must be complied with.

　　Chapter III Business Scope and Rules

　　Article 14 Certified public accountants shall undertake the following audit services：

　　（1） examining the accounting statements of enterprises and producing audit reports；

　　（2） verifying the capital of enterprises and producing capital verification reports；

　　（3） dealing with audit services in matters of merger， division or liquidation of enterprises and producing relevant reports； and

　　（4） other audit services stipulated by relevant laws and administrative rules and regulations.

　　The reports produced by certified public accountants engaged in audit services according to law shall be authentic.

　　Article 15 Certified public accountants may undertake accounting consultancy and accounting services.

　　Article 16 All professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients.

　　The public accounting firm shall assume civil liabilities for the services provided by its certified public accountants in accordance with the provisions of the preceding paragraph.

　　Article 17 When providing services， certified public accountants may， where necessary， check the relevant accounting materials， documents as well as the work-site and facilities of the client and require that the client provide other necessary assistance.

　　Article 18 If t

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