第二十二条 注册会计师不得有下列行为：

Article 22 Certified public accountants shall not commit any of the following acts:

(一)在执行审计业务期间，在法律、行政法规规定不得买卖被审计单位的股票、债券或者不得购买被审计单位或者个人的其他财产的期限内，买卖被审计单位的股票、债券或者购买被审计单位或者个人所拥有的其他财产；

(1) in the course of carrying out audit services, to buy or sell stocks or debentures of the institutions audited or purchase other property of institutions or individuals audited during the period such acts are prohibited as prescribed by the laws and administrative rules and regulations;

(二)索取、收受委托合同约定以外的酬金或者其他财物，或者利用执行业务之便，谋取其他不正当的利益；

(2) to ask for or accept remuneration or other forms of payment in cash or in kind in addition to what is agreed upon with the client in a contract, or seek other unlawful interests by taking advantage of their services;

(三)接受委托催收债款；

(3) to undertake commission to dun debts;

(四)允许他人以本人名义执行业务；

(4) to allow others to carry out services in the name of the certified public accountant;

(五)同时在两个或者两个以上的会计师事务所执行业务；

(5) to work concurrently at two or more public accounting firms;

(六)对其能力进行广告宣传以招揽业务；

(6) to advertise their qualifications to solicit business; or

(七)违反法律、行政法规的其他行为。

(7) other acts in violation of the laws or administrative rules and regulations.

第四章 会计师事务所

CHAPTER IV PUBLIC ACCOUNTING FIRM

第二十三条 会计师事务所可以由注册会计师合伙设立。

Article 23 A public accounting firm may be established by certified public accountants in partnership.

合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。

The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement.

合伙人对会计师事务所的债务承担连带责任。

The partners shall bear joint liabilities as to the obligations of the public accounting firm.

第二十四条 会计师事务所符合下列条件的，可以是负有限责任的法人：

Article 24 A public accounting firm conforming to the following requirements may be a legal person with limited liabilities:

(一)不少于30万元的注册资本；

(1) having a registered capital of no less than 300 000 yuan;

(二)有一定数量的专职从业人员，其中至少有5名注册会计师；

(2) employing a certain number of full-time professionals, among whom there must be at least five certified public accountants; and

(三)国务院财政部门规定的业务范围和其他条件。

(3) satisfying the business scope and other requirements as stipulated by the financial department of the State Council.

负有限责任的会计师事务所以其全部资产对其债务承担责任。

Public accounting firms with limited liabilities shall bear obligations with their total assets.

第二十五条 设立会计师事务所，由国务院财政部门或者省、自治区、直辖市人民政府财政部门批准。

Article 25 The establishment of a public accounting firm shall be subjected to the approval of 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.

申请设立会计师事务所，申请者应当向审批机关报送下列文件：

To apply for establishment of a public accounting firm, the applicant shall submit to the examining and approving authorities the following documents:

(一)申请书；

(1) an application;

(二)会计师事务所的名称、组织机构和业务场所；

(2) the name, institutional structure and premises of the public accounting firm;

(三)会计师事务所章程，有合伙协议的并应报送合伙协议；

(3) the articles of association of the public accounting firm, and the agreement of partnership if there is any;

(四)注册会计师名单、简历及有关证明文件；

(4) the name list, resumes and relevant certificates of the certified public accountants;

(五)会计师事务所主要负责人、合伙人的姓名、简历及有关证明文件；

(5) the names, resumes and relevant certificates of the leading persons and partners of the public accounting firm;

(六)负有限责任的会计师事务所的出资证明；

(6) the certificate of capital contributions of the public accounting firm with limited liabilities; and

(七)审批机关要求的其他文件。

(7) other documents as required by the examining and approving authorities.

第二十六条 审批机关应当自收到申请文件之日起30日内决定批准或者不批准。

Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.

省、自治区、直辖市人民政府财政部门批准的会计师事务所，应当报国务院财政部门备案。

Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.

国务院财政部门发现批准不当的，应当自收到备案报告之日起30日内通知原审批机关重新审查。

If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.

第二十七条 会计师事务所设立分支机构，须经分支机构所在地的省、自治区、直辖市人民政府财政部门批准。

Article 27 Establishment of a branch of a public accounting firm shall be subjected to the approval of the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government where the branch is to be located.

第二十八条 会计师事务所依法纳税。

Article 28 Public accounting firms shall pay taxes according to law.

会计师事务所按照国务院财政部门的规定建立职业风险基金，办理职业保险。

Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.

第二十九条 会计师事务所受理业务，不受行政区域、行业的限制；但是，法律、行政法规另有规定的除外。

Article 29 When receiving business, public accounting firms shall not be limited by administrative regions or trades, except as otherwise provided by the laws, administrative rules and regulations.

第三十条 委托人委托会计师事务所办理业务，任何单位和个人不得干预。

Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.

第三十一条 本法第十八条至第二十一条的规定，适用于会计师事务所。

Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable to public accounting firms.

第三十二条 会计师事务所不得有本法第二十二条第(一)项至第(四) 项、第(六)项、第(七)项所列的行为。

Article 32 Public accounting firms shall not commit any of the acts listed in Items 1 to 4, Item 6 and Item 7 of Article 22 of this Law.

第五章 注册会计师协会

CHAPTER V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

第三十三条 注册会计师应当加入注册会计师协会。

Article 33 A certified public accountant shall join an institute of certified public accountants.

第三十四条 中国注册会计师协会的章程由全国会员代表大会制定，并报国务院财政部门备案；

Article 34 The Articles of Association of the Chinese Institute of Certified Public Accountants shall be formulated by the national congress of the members of the Institute and filed with the financial department of the State Council for the record.

省、自治区、直辖市注册会计师协会的章程由省、自治区、直辖市会员代表大会制定，并报省、自治区、直辖市人民政府财政部门备案。

The articles of association of the institutes of certified public accountants of provinces, autonomous regions or municipalities directly under the Central Government shall be formulated by the congresses of the members of the institutes and filed with the financial departments of the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government for the record.

第三十五条 中国注册会计师协会依法拟订注册会计师执业准则、规则，报国务院财政部门批准后施行。

Article 35 The Chinese Institute of Certified Public Accountants shall draw up professional standards and rules for certified public accountants according to law and implement them after obtaining approval from the financial department of the State Council.

第三十六条 注册会计师协会应当支持注册会计师依法执行业务，维护其合法权益，向有关方面反映其意见和建议。

Article 36 The institutes of certified public accountants shall support the certified public accountants in conducting their services according to law, safeguard their legitimate rights and interests and convey their opinions and suggestions to the relevant authorities.

第三十七条 注册会计师协会应当对注册会计师的任职资格和执业情况进行年度检查。

Article 37 The institutes of certified public accountants shall carry out annual inspection of the qualifications and professional services of certified public accountants.

第三十八条 注册会计师协会依法取得社会团体法人资格。

Article 38 The institutes of certified public accountants shall acquire the status of body corporate according to law.

第三十九条 会计师事务所违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告，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 39 If a public accounting firm violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the firm, 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.

情节严重的，并可以由省级以上人民政府财政部门暂停其经营业务或者予以撤销。

If the circumstances are serious, the financial department of the people's government at or above the provincial level may also suspend its business operation or revoke its business licence.

注册会计师违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告；

If a certified public accountant violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the accountant.

情节严重的，可以由省级以上人民政府财政部门暂停其执行业务或者吊销注册会计师证书。

If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend his services or revoke his certificate of the certified public accountant.

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.

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.

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