法律文本

中华人民共和国注册会计师法（2014修订）

Law of the People's Republic of China on Certified Public Accountants (Revision 2014)

(1993年10月31日第八届全国人民代表大会常务委员会第四次会议通过，根据2014年8月31日第十二届全国人民代表大会常务委员会《关于修改等五部法律的决定》修正)

(Adopted at the 4th Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993, and amended according to the Decision of the Standing Committee of the National People's Congress on Amending Five Laws including the Legislation of the 12th National People's Congress on August 31, 2014)

第一章 总 则

Chapter 1 General Provisions

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 certified public accountants, protect the public interest 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. Certified public accountants are practitioners who have obtained a certified public accountant certificate pursuant to the law and are entrusted to undertake audit and accounting consultancy and 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 organisation established in accordance with the law which undertakes certified public accounting work.

注册会计师执行业务，应当加入会计师事务所。

A certified public accountant practising as a public accountant 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。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。

Article 4 A certified public accountants association is a social organisation comprising certified public accountants. The Chinese Institute of Certified Public Accountants is the national organisation of certified public accountants and institutes of certified public accountants in provinces, autonomous regions and centrally-administered municipalities are local organisations 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 of the State Council and the financial departments of the people's governments of the 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 who practise their business operations independently and fairly in accordance with the law shall receive the protection of the law.

第二章 考试和注册

Chapter 2 Examination and Registration

第七条   国家实行注册会计师全国统一考试制度。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。

Article 7. The State shall implement a nationally uniform certified public accountants examination system. The measures for the unified national examination shall be formulated by the financial department of 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；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。

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 exempt from examinations 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二年以上的，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 operations 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 approve the registration.

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 approve the registration:

(一)不具有完全民事行为能力的；

1. He does not have 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五年的；

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二年的；

(III) Having been given an administrative punishment, dismissed from his post or subject to any severer sanction because he committed any serious mistakes in the work of finance, accounting, audit or enterprise management or any other economic management, and 2 years have not elapsed from the day when the punishment or sanction is imposed to the day when a registration application is filed;

(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五年的；

(IV) Having been given a punishment that his certificate of certified public accountant is revoked and five years have not elapsed from the date of making the punishment decision to the date of applying for registration;

(五)国务院财政部门规定的其他不予注册的情形的。

(V) 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。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。

Article 11. A list of those whose registration has been approved shall be submitted by a certified public accountants association to the finance 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.

注册会计师协会依照本法第十条的规定不予注册的，应当自决定之日起十五日内书面通知申请人。申请人有异议的，可以自收到通知之日起十五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 an institute of certified public accountants decides not to grant registration as provided for in Article 10 of this Law, it shall notify the applicant in writing within 15 days of making the decision. If the applicant has any objections, he or it may, within 15 days after receiving the notice, 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 obtained the certificate of a certified public accountant is involved in any of the following circumstances after registration, 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；

(II) having been subjected to criminal punishment;

(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；

(III) having been given an administrative penalty, removed from office or a more serious sanction because of serious mistakes in financial, accounting, auditing, enterprise management or other economic activities;

(四)自行停止执行注册会计师业务满一年的。

(IV) if he has ceased practicing as a certified public accountant of his own accord for at least one year.

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十五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。

A person whose registration has been cancelled in accordance with the provisions of the first paragraph may reapply for registration, 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 3 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. reviewing accounting statements of enterprises and issuing audit reports;

(二)验证企业资本，出具验资报告；

2. verifying the capital of enterprises and issuing 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；

(III) conducting audit services in corporate merger, division or liquidation matters and issuing the relevant reports; and

(四)法律、行政法规规定的其他审计业务。

(IV) other audit services prescribed in laws and administrative 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。

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 When the certified public accountant undertakes and conducts operation, the certified public accountants firm which he belongs to shall uniformly accept and enter into the commission contract with the consignor.

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。

Public accounting firms shall bear civil liability for work undertaken by their certified public accountants pursuant to 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. A certified public accountant who undertakes work may, where necessary, consult the relevant accounting data and documents of the commissioning party, examine the business site and facilities of the commissioning party and request the commissioning party to 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. Should there be a conflict of interest between a certified public accountant and the commissioning party, the certified public accountant shall withdraw from the case. The commissioning party shall have the right to request his withdrawal.

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' trade 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 When a certified public accountant conducts an auditing operation, he shall refuse to issue the operation report under any one of the following circumstances:

(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 untrue or improper evidence;

(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。

(III) Due to other unreasonable requests of the consignor, the report to be issued by the certified public accountants can not make correct description of the important issues 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 accountant shall issue the operation report in accordance with the working procedure specified by guidelines and rules of the practicing rules when he implements the auditing operation.

注册会计师执行审计业务出具报告时，不得有下列行为：

The certified public accountant shall not commit the following acts when he implements auditing operation and issues auditing report:

(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。

(IV) 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，注册会计师按照执业准则、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 set out in the preceding paragraph in accordance with the practicing standards and rules, the provisions of the preceding paragraph shall apply.

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. During the period when the auditing business is carried out, purchasing or selling stocks or bonds or purchasing any other properties of the audited entity or individual within the time limit when they are not allowed according to laws and administrative 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；

(II) Asking for or accepting remuneration or other property other than those agreed under the contract, or seeking other improper benefits 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；

(IV) Allowing others to practice in his name;

(五)同时在两个或者两个以上的会计师事务所执行业务；

(V) Practicing business in two or more public accounting firms at the same time;

(六)对其能力进行广告宣传以招揽业务；

(VI) Advertising its ability to solicit business;

(七)违反法律、行政法规的其他行为。

(VII) other acts in violation of laws and administrative regulations.

第四章 会计师事务所

Chapter 4 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 as a 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。合伙人对会计师事务所的债务承担连带责任。

The debts of a public accounting firm established in partnership shall be borne by the partners with their own property in proportion to their respective contributions to the investment or according to the agreement made. The partners shall bear joint liabilities for the debts 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)不少于三十万元的注册资本；

1. having a registered capital of no less than CNY300,000;

(二)有一定数量的专职从业人员，其中至少有五名注册会计师；

2. It has a certain number of full-time practitioners, including at least five certified public accountants;

(三)国务院财政部门规定的业务范围和其他条件。

(III) The business scope and other conditions 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。

An accounting firm with limited liability shall be liable for its debts to the extent of all of its assets.

第二十五条   设立会计师事务所，由省、自治区、直辖市人民政府财政部门批准。

Article 25. Establishment of a public accounting firm shall be subject to approval by the finance department of the provincial, autonomous regional or directly administered municipal People's 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, organizational structure and business 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；

(III) the articles of association of the accounting firm, and the partnership agreement, if any;

(四)注册会计师名单、简历及有关证明文件；

(IV) 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；

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

(六)负有限责任的会计师事务所的出资证明；

(VI) the capital contribution certificate of an accounting firm with limited liability;

(七)审批机关要求的其他文件。

(VII) other documents required by the examining and approving department.

第二十六条   审批机关应当自收到申请文件之日起三十日内决定批准或者不批准。

Article 26 The examination and approval authority shall decide whether or not to grant approval within 30 days of receiving the application documents.

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。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三十日内通知原审批机关重新审查。

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 reported to the financial department of the State Council for the record. 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 for the record, notify the original examining and approving authority to carry out a reexamination.

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. A public accounting firm which establishes branch organisations must be subject to approval by the finance department of the people's government of the province, autonomous region or directly administered municipality in which the proposed branch organisation 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 in accordance with the 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 take up 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 accepting business, public accounting firms shall not be restricted by administrative regions or trades, except as otherwise provided for by laws and administrative 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 apply 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 5 Certified Public Accountants Association

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；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。

Article 34. The articles of association of the China Certified Public Accountants Association shall be formulated by the national members congress and shall be reported to the finance department of the State Council for the record. The articles of association of a provincial, autonomous regional or directly administered municipal certified public accountants association shall be formulated by the provincial, autonomous regional or directly administered municipal members congress and shall be reported to the finance department of the provincial, autonomous regional or directly administered municipal people's 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 submit them to the financial department of the State Council for approval before implementation.

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 lawful rights and interests and report 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 An institute of certified public accountants shall carry out an annual examination 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 A certified public accountants association shall obtain social organisation legal person status pursuant to the law.

第六章 法律责任

Chapter 6 Legal Liabilities

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，可以并处违法所得一倍以上五倍以下的罚款；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。

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 amount of, the illegal income. 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 license.

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；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 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 issue a warning to the accountant. If the case is serious, the financial department of the people's government at or above the provincial level may have the accountant suspend his professional activities or revoke his certificate of 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。

If a public accounting firm or a certified public accountant, in violation of the provisions of Article 20 or 21 of this Law, intentionally issues false audit reports or capital verification reports and if the case constitutes a crime, criminal responsibility shall be investigated in accordance with the 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，可以并处违法所得一倍以上五倍以下的罚款。

Article 40 If a unit undertakes the professional work of a certified public accountant as stipulated in Article 14 of this Law without 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 amount 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十五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十五日内直接向人民法院起诉。

Article 41 If any party is not satisfied with the decision on administrative sanctions, it may, within 15 days from receiving the notification of the sanction, apply for reconsideration to the higher authorities next to the one that has made the sanction decision; the party also may directly bring a suit before a people's court within 15 days from receiving the notification of the sanction decision.

复议机关应当在接到复议申请之日起六十日内作出复议决定。当事人对复议决定不服的，可以在接到复议决定之日起十五日内向人民法院起诉。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十五日内向人民法院起诉。

The reconsideration organ shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision. If the party is not satisfied with the reconsideration decision, it may bring a suit before a people's court within 15 days from receiving the reconsideration decision. If upon expiration of the time limit, the reconsideration authorities fail to make a reconsideration decision, the party may bring a suit before a people's court within 15 days upon expiration of the period 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 a party concerned has failed to apply for review after a deadline, failed to take legal action at the people's court, and failed to implement the decision on sanction, the office which made the decision on sanction may apply to the people's court for enforcement.

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 violates the provisions of this Law and causes losses to its client or other interested parties, it shall bear the liability for compensation according to law.

第七章 附 则

Chapter 7 Supplementary Provisions

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。

If a foreign public accounting firm needs 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 and 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, in accordance with this Law, formulate rules for its implementation.

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《中华人民共和国注册会计师条例》同时废止。

Article 46 This Law shall go into effect as of January 1, 1994. The Regulations of the People's Republic of China on Certified Public Accountants promulgated on 3 July 1986 by the State Council shall be simultaneously annulled.