中华人民共和国注册会计师法

Law of the PRC on Certified Public Accountants

第一条 为了发挥注册会计师在社会经济活动中的鉴证和服务作用，加强对注册会计师的管理，维护社会公共利益和投资者的合法权益，促进社会主义市场经济的健康发展，制定本法。

Article 1 This Law is formulated in order to bring into play certified public accountants' role of attestation and service in social economic activities, strengthen administration of affairs of certified public accountants, protect public interests and the lawful rights and interests of investors, and promote the healthy development of the socialist market economy.

第二条 注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。

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.

第三条 会计师事务所是依法设立并承办注册会计师业务的机构。

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.

注册会计师执行业务，应当加入会计师事务所。

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

第四条 注册会计师协会是由注册会计师组成的社会团体。

Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.

中国注册会计师协会是注册会计师的全国组织，省、自治区、直辖市注册会计师协会是注册会计师的地方组织。

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.

第五条 国务院财政部门和省、自治区、直辖市人民政府财政部门，依法对注册会计师、会计师事务所和注册会计师协会进行监督、指导。

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.

第六条 注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。

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

注册会计师和会计师事务所依法独立、公正执行业务，受法律保护。

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

第二章 考试和注册

CHAPTER II EXAMINATION AND REGISTRATION

第七条 国家实行注册会计师全国统一考试制度。

Article 7 The State shall adopt a unified national examination system for certified public accountants.

注册会计师全国统一考试办法，由国务院财政部门制定，由中国注册会计师协会组织实施。

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 conducted by the Chinese Institute of Certified Public Accountants.

第八条 具有高等专科以上学校毕业的学历、或者具有会计或者相关专业中级以上技术职称的中国公民，可以申请参加注册会计师全国统一考试；

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.

具有会计或者相关专业高级技术 职称的人员，可以免予部分科目的考试。

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.

第九条 参加注册会计师全国统一考试成绩合格，并从事审计业务工作2年以上的，可以向省、自治区、直辖市注册会计师协会申请注册。

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.

除有本法第十条所列情形外，受理申请的注册会计师协会应当准予注册。

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

第十条 有下列情形之一的，受理申请的注册会计师协会不予注册：

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:

(一)不具有完全民事行为能力的；

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

(二)因受刑事处罚，自刑罚执行完毕之日起至申请注册之日止不满5年的；

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

(三)因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分，自处罚、处分决定之日起至申请注册之日止不满2年的；

(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;

(四)受吊销注册会计师证书的处罚，自处罚决定之日起至申请注册之日止不满5年的；

(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 such punishment and the date of application for registration is less than five years; or

(五)国务院财政部门规定的其他不予注册的情形的。

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

第十一条 注册会计师协会应当将准予注册的人员名单报国务院财政部门备案。

Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.

国务院财政部门发现注册会计师协会的注册不符合本法规定的，应当通知有关的注册会计师协会撤销注册。

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.

注册会计师协会依照本法第十条的规定不予注册的，应当自决定之日起15日内书面通知申请人。

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 writing within 15 days after the decision is made.

申请人有异议的，可以自收到通知之日起15日内向国务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。

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.

第十二条 准予注册的申请人，由注册会计师协会发给国务院财政部门统一制定的注册会计师证书。

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.

第十三条 已取得注册会计师证书的人员，除本法第十一条第一款规定的情形外，注册后有下列情形之一的，由准予注册的注册会计师协会撤销注册，收回注册会计师证书：

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:

(一)完全丧失民事行为能力的；

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

(二)受刑事处罚的；

(2) being under punishment for a crime;

(三)因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分的；

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

(四)自行停止执行注册会计师业务满1年的。

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

被撤销注册的当事人有异议的，可以自接到撤销注册、收回注册会计师证书的通知之日起15日内向国务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。

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, autonomous region or municipality directly under the Central Government.

依照第一款规定被撤销注册的人员可以重新申请注册，但必须符合本法第九条、第十条的规定。

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.

第三章 业务范围和规则

CHAPTER III BUSINESS SCOPE AND RULES

第十四条 注册会计师承办下列审计业务：

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

(一)审查企业会计报表，出具审计报告；

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

(二)验证企业资本，出具验资报告；

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

(三)办理企业合并、分立、清算事宜中的审计业务，出具有关的报告；

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

(四)法律、行政法规规定的其他审计业务。

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

注册会计师依法执行审计业务出具的报告，具有证明效力。

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

第十五条 注册会计师可以承办会计咨询、会计服务业务。

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

第十六条 注册会计师承办业务，由其所在的会计师事务所统一受理并与委托人签订委托合同。

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.

会计师事务所对本所注册会计师依照前款规定承办的业务，承担民事责任。

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.

第十七条 注册会计师执行业务，可以根据需要查阅委托人的有关会计资料和文件，查看委托人的业务现场和设施，要求委托人提供其他必要的协助。

Article 17 When providing services, certified public accountants may, where necessary, consult the relevant accounting materials, documents and checked the business site and facilities of the client and require that the client provide other necessary assistance.

第十八条 注册会计师与委托人有利害关系的，应当回避；委托人有权要求其回避。

Article 18 If there is an interest between a certified public accountant and a client, the certified public accountant shall withdraw; and the client shall have the right to demand that he or she withdraw.

第十九条 注册会计师对在执行业务中知悉的商业秘密，负有保密义务。

Article 19 Certified public accountants shall have the obligation to keep their clients' business secrets they come to know in carrying out their business.

第二十条 注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告：

Article 20 In carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients:

(一)委托人示意其作不实或者不当证明的；

(1) The client indicates that they should provide untruthful or improper verification;

(二)委托人故意不提供有关会计资料和文件的；

(2) The client intentionally refuses to provide relevant accounting materials and documents; or

(三)因委托人有其他不合理要求，致使注册会计师出具的报告不能对财务会计的重要事项作出正确表述的。

(3) Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items of the financial accounting.

第二十一条 注册会计师执行审计业务，必须按照执业准则、规则确定的工作程序出具报告。

Article 21 The certified public accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.

注册会计师执行审计业务出具报告时，不得有下列行为：

When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts:

(一)明知委托人对重要事项的财务会计处理与国家有关规定相抵触，而不予指明；

(1) to refrain from pointing out while clearly knowing that the client's processing of the important items of the financial accounting contravenes the relevant provisions of the State;

(二)明知委托人的财务会计处理会直接损害报告使用人或者其他利害关系人的利益，而予以隐瞒或者作不实的报告；

(2) to conceal facts or produce an untruthful report while clearly knowing that the client's processing of the financial accounting will directly impair the interests of the users of the report or other interested parties;

(三)明知委托人的财务会计处理会导致报告使用人或者其他利害关系人产生重大误解，而不予指明；

(3) to refrain from pointing out while clearly knowing that the client's processing of the financial accounting may substantially mislead the users of the report or other interested parties; or

(四)明知委托人的会计报表的重要事项有其他不实的内容，而不予指明。

(4) to refrain from pointing out while clearly knowing that the important items of the client's accounting statements contain other false information.

对委托人有前款所列行为，注册会计师按照执行准则、规则应当知道的，适用前款规定。

Where certified public accountants ought to know the acts of their clients specified above in accordance with the professional standards and rules, the provisions of the preceding paragraph shall apply.