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中華人民共和國注冊會計師法
Law of the PRC on Certified Public Accountants
青島希尼爾翻譯公司 2014-11-15
第一條
為了發(fā)揮注冊會計師在社會經(jīng)濟活動中的鑒證和服務作用，加強對注冊會計師的管理，維護社會公共利益和投資者的合法權(quán)益，促進社會主義市場經(jīng)濟的健康發(fā)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.
第二條 注冊會計師是依法取得注冊會計師證書并接受委托從事審計和會計咨詢、會計服務業(yè)務的執(zhí)業(yè)人員。
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.
第三條 會計師事務所是依法設立并承辦注冊會計師業(yè)務的機構(gòu)。
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.
注冊會計師執(zhí)行業(yè)務，應當加入會計師事務所。
A certified public accountant who provides services shall join a public
accounting firm.
第四條 注冊會計師協(xié)會是由注冊會計師組成的社會團體。
Article 4 The institute of certified public accountants is a public organization
composed of certified public accountants.
中國注冊會計師協(xié)會是注冊會計師的全國組織，省、自治區(qū)、直轄市注冊會計師協(xié)會是注冊會計師的地方組織。
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.
第五條 國務院財政部門和省、自治區(qū)、直轄市人民政府財政部門，依法對注冊會計師、會計師事務所和注冊會計師協(xié)會進行監(jiān)督、指導。
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.
第六條 注冊會計師和會計師事務所執(zhí)行業(yè)務，必須遵守法律、行政法規(guī)。
Article 6 Certified public accountants and public accounting firms in
performance of services must abide by the law and administrative rules and
regulations.
注冊會計師和會計師事務所依法獨立、公正執(zhí)行業(yè)務，受法律保護。
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 考試和注冊CHAPTER II EXAMINATION AND REGISTRATION
第七條 國家實行注冊會計師全國統(tǒng)一考試制度。
Article 7 The State shall adopt a unified national examination system for
certified public accountants.
注冊會計師全國統(tǒng)一考試辦法，由國務院財政部門制定，由中國注冊會計師協(xié)會組織實施。
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.
第八條 具有高等?？埔陨蠈W校畢業(yè)的學歷、或者具有會計或者相關(guān)專業(yè)中級以上技術(shù)職稱的中國公民，可以申請參加注冊會計師全國統(tǒng)一考試；
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.
具有會計或者相關(guān)專業(yè)高級技術(shù) 職稱的人員，可以免予部分科目的考試。
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.
第九條 參加注冊會計師全國統(tǒng)一考試成績合格，并從事審計業(yè)務工作2年以上的，可以向省、自治區(qū)、直轄市注冊會計師協(xié)會申請注冊。
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.
除有本法第十條所列情形外，受理申請的注冊會計師協(xié)會應當準予注冊。
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.
第十條 有下列情形之一的，受理申請的注冊會計師協(xié)會不予注冊：
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）不具有完全民事行為能力的；
（1） if the applicant does not have the full capacity for civil conduct；
（二）因受刑事處罰，自刑罰執(zhí)行完畢之日起至申請注冊之日止不滿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）因在財務、會計、審計、企業(yè)管理或者其他經(jīng)濟管理工作中犯有嚴重錯誤受行政處罰、撤職以上處分，自處罰、處分決定之日起至申請注冊之日止不滿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）受吊銷注冊會計師證書的處罰，自處罰決定之日起至申請注冊之日止不滿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）國務院財政部門規(guī)定的其他不予注冊的情形的。
（5） other circumstances under which registration shall not be approved as
stipulated by the financial department of the State Council.
第十一條 注冊會計師協(xié)會應當將準予注冊的人員名單報國務院財政部門備案。
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.
國務院財政部門發(fā)現(xiàn)注冊會計師協(xié)會的注冊不符合本法規(guī)定的，應當通知有關(guān)的注冊會計師協(xié)會撤銷注冊。
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.
注冊會計師協(xié)會依照本法第十條的規(guī)定不予注冊的，應當自決定之日起15日內(nèi)書面通知申請人。
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.
申請人有異議的，可以自收到通知之日起15日內(nèi)向國務院財政部門或者省、自治區(qū)、直轄市人民政府財政部門申請復議。
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.
第十二條 準予注冊的申請人，由注冊會計師協(xié)會發(fā)給國務院財政部門統(tǒng)一制定的注冊會計師證書。
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.
第十三條 已取得注冊會計師證書的人員，除本法第十一條第一款規(guī)定的情形外，注冊后有下列情形之一的，由準予注冊的注冊會計師協(xié)會撤銷注冊，收回注冊會計師證書：
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）完全喪失民事行為能力的；
（1） having completely lost the capacity for civil conduct；
（二）受刑事處罰的；
（2） being under punishment for a crime；
（三）因在財務、會計、審計、企業(yè)管理或者其他經(jīng)濟管理工作中犯有嚴重錯誤受行政處罰、撤職以上處分的；
（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）自行停止執(zhí)行注冊會計師業(yè)務滿1年的。
（4） having stopped， of his or her own accord， serving as a certified public
accountant for one year or more.
被撤銷注冊的當事人有異議的，可以自接到撤銷注冊、收回注冊會計師證書的通知之日起15日內(nèi)向國務院財政部門或者省、自治區(qū)、直轄市人民政府財政部門申請復議。
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.
依照第一款規(guī)定被撤銷注冊的人員可以重新申請注冊，但必須符合本法第九條、第十條的規(guī)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 業(yè)務范圍和規(guī)則CHAPTER III BUSINESS SCOPE AND RULES
第十四條 注冊會計師承辦下列審計業(yè)務：
Article 14 Certified public accountants shall undertake the following audit
services：
（一）審查企業(yè)會計報表，出具審計報告；
（1） examining the accounting statements of enterprises and producing audit
reports；
（二）驗證企業(yè)資本，出具驗資報告；
（2） verifying the capital of enterprises and producing capital verification
reports；
（三）辦理企業(yè)合并、分立、清算事宜中的審計業(yè)務，出具有關(guān)的報告；
（3） dealing with audit services in matters of merger， division or liquidation of
enterprises and producing the relevant reports； and
（四）法律、行政法規(guī)規(guī)定的其他審計業(yè)務。
（4） other audit services stipulated by relevant laws and administrative rules
and regulations.
注冊會計師依法執(zhí)行審計業(yè)務出具的報告，具有證明效力。
The reports produced by certified public accountants engaged in audit services
according to law shall be authentic.
第十五條 注冊會計師可以承辦會計咨詢、會計服務業(yè)務。
Article 15 Certified public accountants may undertake accounting consultancy and
accounting services.
第十六條 注冊會計師承辦業(yè)務，由其所在的會計師事務所統(tǒng)一受理并與委托人簽訂委托合同。
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.
會計師事務所對本所注冊會計師依照前款規(guī)定承辦的業(yè)務，承擔民事責任。
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.
第十七條 注冊會計師執(zhí)行業(yè)務，可以根據(jù)需要查閱委托人的有關(guān)會計資料和文件，查看委托人的業(yè)務現(xiàn)場和設施，要求委托人提供其他必要的協(xié)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.
第十八條 注冊會計師與委托人有利害關(guān)系的，應當回避；委托人有權(quán)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.
第十九條 注冊會計師對在執(zhí)行業(yè)務中知悉的商業(yè)秘密，負有保密義務。
Article 19 Certified public accountants shall have the obligation to keep their
clients' business secrets they come to know in carrying out their business.
第二十條 注冊會計師執(zhí)行審計業(yè)務，遇有下列情形之一的，應當拒絕出具有關(guān)報告：
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）委托人示意其作不實或者不當證明的；
（1） The client indicates that they should provide untruthful or improper
verification；
（二）委托人故意不提供有關(guān)會計資料和文件的；
（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，致使注冊會計師出具的報告不能對財務會計的重要事項作出正確表述的。
（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.
第二十一條 注冊會計師執(zhí)行審計業(yè)務，必須按照執(zhí)業(yè)準則、規(guī)則確定的工作程序出具報告。
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.
注冊會計師執(zhí)行審計業(yè)務出具報告時，不得有下列行為：
When preparing reports in the course of carrying out audit services， certified
public accountants may not commit any of the following acts：
（一）明知委托人對重要事項的財務會計處理與國家有關(guān)規(guī)定相抵觸，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）明知委托人的財務會計處理會直接損害報告使用人或者其他利害關(guān)系人的利益，而予以隱瞞或者作不實的報告；
（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）明知委托人的財務會計處理會導致報告使用人或者其他利害關(guān)系人產(chǎn)生重大誤解，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）明知委托人的會計報表的重要事項有其他不實的內(nèi)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.
對委托人有前款所列行為，注冊會計師按照執(zhí)行準則、規(guī)則應當知道的，適用前款規(guī)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.
第二十二條 注冊會計師不得有下列行為：
Article 22 Certified public accountants shall not commit any of the following
acts：
（一）在執(zhí)行審計業(yè)務期間，在法律、行政法規(guī)規(guī)定不得買賣被審計單位的股票、債券或者不得購買被審計單位或者個人的其他財產(chǎn)的期限內(nèi)，買賣被審計單位的股票、債券或者購買被審計單位或者個人所擁有的其他財產(chǎn)；
（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、收受委托合同約定以外的酬金或者其他財物，或者利用執(zhí)行業(yè)務之便，謀取其他不正當?shù)睦妫?
（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）接受委托催收債款；
（3） to undertake commission to dun debts；
（四）允許他人以本人名義執(zhí)行業(yè)務；
（4） to allow others to carry out services in the name of the certified public
accountant；
（五）同時在兩個或者兩個以上的會計師事務所執(zhí)行業(yè)務；
（5） to work concurrently at two or more public accounting firms；
（六）對其能力進行廣告宣傳以招攬業(yè)務；
（6） to advertise their qualifications to solicit business； or
（七）違反法律、行政法規(guī)的其他行為。
（7） other acts in violation of the laws or administrative rules and regulations.
第四章 會計師事務所CHAPTER IV PUBLIC ACCOUNTING FIRM
第二十三條 會計師事務所可以由注冊會計師合伙設立。
Article 23 A public accounting firm may be established by certified public
accountants in partnership.
合伙設立的會計師事務所的債務，由合伙人按照出資比例或者協(xié)議的約定，以各自的財產(chǎn)承擔責任。
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.
合伙人對會計師事務所的債務承擔連帶責任。
The partners shall bear joint liabilities as to the obligations of the public
accounting firm.
第二十四條 會計師事務所符合下列條件的，可以是負有限責任的法人：
Article 24 A public accounting firm conforming to the following requirements may
be a legal person with limited liabilities：
（一）不少于30萬元的注冊資本；
（1） having a registered capital of no less than 300 000 yuan；
（二）有一定數(shù)量的專職從業(yè)人員，其中至少有5名注冊會計師；
（2） employing a certain number of full-time professionals， among whom there must
be at least five certified public accountants； and
（三）國務院財政部門規(guī)定的業(yè)務范圍和其他條件。
（3） satisfying the business scope and other requirements as stipulated by the
financial department of the State Council.
負有限責任的會計師事務所以其全部資產(chǎn)對其債務承擔責任。
Public accounting firms with limited liabilities shall bear obligations with
their total assets.
第二十五條 設立會計師事務所，由國務院財政部門或者省、自治區(qū)、直轄市人民政府財政部門批準。
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.
申請設立會計師事務所，申請者應當向?qū)徟鷻C關(guān)報送下列文件：
To apply for establishment of a public accounting firm， the applicant shall
submit to the examining and approving authorities the following documents：
（一）申請書；
（1） an application；
（二）會計師事務所的名稱、組織機構(gòu)和業(yè)務場所；
（2） the name， institutional structure and premises of the public accounting
firm；
（三）會計師事務所章程，有合伙協(xié)議的并應報送合伙協(xié)議；
（3） the articles of association of the public accounting firm， and the agreement
of partnership if there is any；
（四）注冊會計師名單、簡歷及有關(guān)證明文件；
（4） the name list， resumes and relevant certificates of the certified public
accountants；
（五）會計師事務所主要負責人、合伙人的姓名、簡歷及有關(guān)證明文件；
（5） the names， resumes and relevant certificates of the leading persons and
partners of the public accounting firm；
（六）負有限責任的會計師事務所的出資證明；
（6） the certificate of capital contributions of the public accounting firm with
limited liabilities； and
（七）審批機關(guān)要求的其他文件。
（7） other documents as required by the examining and approving authorities.
第二十六條 審批機關(guān)應當自收到申請文件之日起30日內(nèi)決定批準或者不批準。
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、自治區(qū)、直轄市人民政府財政部門批準的會計師事務所，應當報國務院財政部門備案。
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.
國務院財政部門發(fā)現(xiàn)批準不當?shù)?，應當自收到備案報告之日?0日內(nèi)通知原審批機關(guān)重新審查。
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.
第二十七條 會計師事務所設立分支機構(gòu)，須經(jīng)分支機構(gòu)所在地的省、自治區(qū)、直轄市人民政府財政部門批準。
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.
第二十八條 會計師事務所依法納稅。
Article 28 Public accounting firms shall pay taxes according to law.
會計師事務所按照國務院財政部門的規(guī)定建立職業(yè)風險基金，辦理職業(yè)保險。
Public accounting firms shall set up a professional risk fund and undertake
professional insurance as prescribed by the financial department of the State
Council.
第二十九條 會計師事務所受理業(yè)務，不受行政區(qū)域、行業(yè)的限制；但是，法律、行政法規(guī)另有規(guī)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.
第三十條 委托人委托會計師事務所辦理業(yè)務，任何單位和個人不得干預。
Article 30 No unit or individual shall interfere in the services entrusted by
the clients to public accounting firms.
第三十一條 本法第十八條至第二十一條的規(guī)定，適用于會計師事務所。
Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable
to public accounting firms.
第三十二條 會計師事務所不得有本法第二十二條第（一）項至第（四） 項、第（六）項、第（七）項所列的行為。
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 注冊會計師協(xié)會CHAPTER V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
第三十三條 注冊會計師應當加入注冊會計師協(xié)會。
Article 33 A certified public accountant shall join an institute of certified
public accountants.
第三十四條 中國注冊會計師協(xié)會的章程由全國會員代表大會制定，并報國務院財政部門備案；
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、自治區(qū)、直轄市注冊會計師協(xié)會的章程由省、自治區(qū)、直轄市會員代表大會制定，并報省、自治區(qū)、直轄市人民政府財政部門備案。
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.
第三十五條 中國注冊會計師協(xié)會依法擬訂注冊會計師執(zhí)業(yè)準則、規(guī)則，報國務院財政部門批準后施行。
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.
第三十六條 注冊會計師協(xié)會應當支持注冊會計師依法執(zhí)行業(yè)務，維護其合法權(quán)益，向有關(guān)方面反映其意見和建議。
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.
第三十七條 注冊會計師協(xié)會應當對注冊會計師的任職資格和執(zhí)業(yè)情況進行年度檢查。
Article 37 The institutes of certified public accountants shall carry out annual
inspection of the qualifications and professional services of certified public
accountants.
第三十八條 注冊會計師協(xié)會依法取得社會團體法人資格。
Article 38 The institutes of certified public accountants shall acquire the
status of body corporate according to law.
第三十九條 會計師事務所違反本法第二十條、第二十一條規(guī)定的，由省級以上人民政府財政部門給予警告，沒收違法所得，可以并處違法所得1倍以上5倍以下的罰款；
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.
情節(jié)嚴重的，并可以由省級以上人民政府財政部門暫停其經(jīng)營業(yè)務或者予以撤銷。
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.
注冊會計師違反本法第二十條、第二十一條規(guī)定的，由省級以上人民政府財政部門給予警告；
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.
情節(jié)嚴重的，可以由省級以上人民政府財政部門暫停其執(zhí)行業(yè)務或者吊銷注冊會計師證書。
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.
會計師事務所、注冊會計師違反本法第二十條、第二十一條的規(guī)定，故意出具虛假的審計報告、驗資報告，構(gòu)成犯罪的，依法追究刑事責任。
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.
第四十條
對未經(jīng)批準承辦本法第十四條規(guī)定的注冊會計師業(yè)務的單位，由省級以上人民政府財政部門責令其停止違法活動，沒收違法所得，可以并處違法所得1倍以上5倍以下的罰款。
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.
第四十一條
當事人對行政處罰決定不服的，可以在接到處罰通知之日起15日內(nèi)向作出處罰決定的機關(guān)的上一級機關(guān)申請復議；當事人也可以在接到處罰決定通知之日起15日內(nèi)直接向人民法院起訴。
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.
復議機關(guān)應當在接到復議申請之日起60日內(nèi)作出復議決定。
The organ giving reconsideration shall make a decision within 60 days from the
date of receiving the application for reconsideration.
當事人對復議決定不服的，可以在接到復議決定之日起15日內(nèi)向人民法院起訴。
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.
復議機關(guān)逾期不作出復議決定的，當事人可以在復議期滿之日起15日內(nèi)向人民法院起訴。
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.
當事人逾期不申請復議，也不向人民法院起訴，又不履行處罰決定的，作出處罰決定的機關(guān)可以申請人民法院強制執(zhí)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.
第四十二條 會計師事務所違反本法規(guī)定，給委托人、其他利害關(guān)系人造成損失的，應當依法承擔賠償責任。
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.
第四十三條 在審計事務所工作的注冊審計師，經(jīng)認定為具有注冊會計師資格的，可以執(zhí)行本法規(guī)定的業(yè)務，其資格認定和對其監(jiān)督、指導、管理的辦法由國務院另行規(guī)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.
第四十四條 外國人申請參加中國注冊會計師全國統(tǒng)一考試和注冊，按照互惠原則辦理。
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.
外國會計師事務所在中國境內(nèi)設立常駐代表機構(gòu)，須報國務院財政部門批準。
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.
外國會計師事務所與中國的會計師事務所共同舉辦中外合作會計師事務所，須經(jīng)國務院對外經(jīng)濟貿(mào)易主管部門或者國務院授權(quán)的部門和省級人民政府審查同意后報國務院財政部門批準。
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.
除前款規(guī)定的情形外，外國會計師事務所需要在中國境內(nèi)臨時辦理有關(guān)業(yè)務的，須經(jīng)有關(guān)的省、自治區(qū)、直轄市人民政府財政部門批準。
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.
第四十五條 國務院可以根據(jù)本法制定實施條例。
Article 45 The State Council may formulate regulations for implementation in
accordance with this Law.
第四十六條 本法自1994年1月1日起施行。1986年7月3日國務院發(fā)布的《中華人民共和國會計師條例》同時廢止。
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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