法律文本

中華人民共和國注冊會計師法（2014修訂）

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

(1993年10月31日第八屆全國人民代表大會常務委員會第四次會議通過，根據2014年8月31日第十二屆全國人民代表大會常務委員會《關於修改等五部法律的決定》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 總 則

Chapter 1 General Provisions

第一條   為了發揮注冊會計師在社會經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益，促進社會主義市場經濟的健康發展，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.

第二條   注冊會計師是依法取得注冊會計師證書並接受委托從事審計和會計諮詢、會計服務業務的執業人員。

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.

第三條   會計師事務所是依法設立並承辦注冊會計師業務的機構。

Article 3. A public accounting firm is an organisation established in accordance with the law which undertakes certified public accounting work.

注冊會計師執行業務，應當加入會計師事務所。

A certified public accountant practising as a public accountant shall join a public accounting firm.

第四條   注冊會計師協會是由注冊會計師組成的社會團體。中國注冊會計師協會是注冊會計師的全國組織，省、自治區、直轄市注冊會計師協會是注冊會計師的地方組織。

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.

第五條   國務院財政部門和省、自治區、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會進行監督、指導。

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.

第六條   注冊會計師和會計師事務所執行業務，必須遵守法律、行政法規。

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、公正執行業務，受法律保護。

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 考試和注冊

Chapter 2 Examination and Registration

第七條   國家實行注冊會計師全國統一考試制度。注冊會計師全國統一考試辦法，由國務院財政部門制定，由中國注冊會計師協會組織實施。

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.

第八條   具有高等專科以上學校畢業的學曆、或者具有會計或者相關專業中級以上技術職稱的中國公民，可以申請參加注冊會計師全國統一考試；具有會計或者相關專業高級技術職稱的人員，可以免予部分科目的考試。

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. 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.

第九條   參加注冊會計師全國統一考試成績合格，並從事審計業務工作二年以上的，可以向省、自治區、直轄市注冊會計師協會申請注冊。

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.

除有本法第十條所列情形外，受理申請的注冊會計師協會應當準予注冊。

Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall approve the registration.

第十條   有下列情形之一的，受理申請的注冊會計師協會不予注冊：

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 approve the registration:

(一)不具有完全民事行為能力的；

1. He does not have full capacity for civil conduct;

(二)因受刑事處罰，自刑罰執行完畢之日起至申請注冊之日止不滿五年的；

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)因在財務、會計、審計、企業管理或者其他經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)國務院財政部門規定的其他不予注冊的情形的。

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

第十一條   注冊會計師協會應當將準予注冊的人員名單報國務院財政部門備案。國務院財政部門發現注冊會計師協會的注冊不符合本法規定的，應當通知有關的注冊會計師協會撤銷注冊。

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.

注冊會計師協會依照本法第十條的規定不予注冊的，應當自決定之日起十五日內書面通知申請人。申請人有異議的，可以自收到通知之日起十五日內向國務院財政部門或者省、自治區、直轄市人民政府財政部門申請複議。

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.

第十二條   準予注冊的申請人，由注冊會計師協會發給國務院財政部門統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定的情形外，注冊後有下列情形之一的，由準予注冊的注冊會計師協會撤銷注冊，收回注冊會計師證書：

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；

(II) having been subjected to criminal punishment;

(三)因在財務、會計、審計、企業管理或者其他經濟管理工作中犯有嚴重錯誤受行政處罰、撤職以上處分的；

(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)自行停止執行注冊會計師業務滿一年的。

(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十五日內向國務院財政部門或者省、自治區、直轄市人民政府財政部門申請複議。

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 業務範圍和規則

Chapter 3 Business Scope and Rules

第十四條   注冊會計師承辦下列審計業務：

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

(一)審查企業會計報表，出具審計報告；

1. reviewing accounting statements of enterprises and issuing audit reports;

(二)驗證企業資本，出具驗資報告；

2. verifying the capital of enterprises and issuing capital verification reports;

(三)辦理企業合並、分立、清算事宜中的審計業務，出具有關的報告；

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

(四)法律、行政法規規定的其他審計業務。

(IV) other audit services prescribed in laws and administrative regulations.

注冊會計師依法執行審計業務出具的報告，具有證明效力。

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諮詢、會計服務業務。

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

第十六條   注冊會計師承辦業務，由其所在的會計師事務所統一受理並與委托人簽訂委托合同。

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.

會計師事務所對本所注冊會計師依照前款規定承辦的業務，承擔民事責任。

Public accounting firms shall bear civil liability for work undertaken by their certified public accountants pursuant to the provisions of the preceding paragraph.

第十七條   注冊會計師執行業務，可以根據需要查閱委托人的有關會計資料和文件，查看委托人的業務現場和設施，要求委托人提供其他必要的協助。

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.

第十八條   注冊會計師與委托人有利害關系的，應當回避；委托人有權要求其回避。

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.

第十九條   注冊會計師對在執行業務中知悉的商業秘密，負有保密義務。

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

第二十條   注冊會計師執行審計業務，遇有下列情形之一的，應當拒絕出具有關報告：

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)委托人示意其作不實或者不當證明的；

1. the client indicates that they should provide untrue or improper evidence;

(二)委托人故意不提供有關會計資料和文件的；

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。

(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.

第二十一條   注冊會計師執行審計業務，必須按照執業準則、規則確定的工作程序出具報告。

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.

注冊會計師執行審計業務出具報告時，不得有下列行為：

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

(一)明知委托人對重要事項的財務會計處理與國家有關規定相抵觸，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系人產生重大誤解，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.

對委托人有前款所列行為，注冊會計師按照執業準則、規則應當知道的，適用前款規定。

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)在執行審計業務期間，在法律、行政法規規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的期限內，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；

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、收受委托合同約定以外的酬金或者其他財物，或者利用執行業務之便，謀取其他不正當的利益；

(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)接受委托催收債款；

3. to undertake commission to dun debts;

(四)允許他人以本人名義執行業務；

(IV) Allowing others to practice in his name;

(五)同時在兩個或者兩個以上的會計師事務所執行業務；

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

(六)對其能力進行廣告宣傳以招攬業務；

(VI) Advertising its ability to solicit business;

(七)違反法律、行政法規的其他行為。

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

第四章 會計師事務所

Chapter 4 Public Accounting Firm

第二十三條   會計師事務所可以由注冊會計師合夥設立。

Article 23. A public accounting firm may be established as a partnership.

合夥設立的會計師事務所的債務，由合夥人按照出資比例或者協議的約定，以各自的財產承擔責任。合夥人對會計師事務所的債務承擔連帶責任。

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)不少於三十萬元的注冊資本；

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

(二)有一定數量的專職從業人員，其中至少有五名注冊會計師；

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

(三)國務院財政部門規定的業務範圍和其他條件。

(III) The business scope and other conditions 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對其債務承擔責任。

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

第二十五條   設立會計師事務所，由省、自治區、直轄市人民政府財政部門批準。

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.

申請設立會計師事務所，申請者應當向審批機關報送下列文件：

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、組織機構和業務場所；

2. The name, organizational structure and business premises of the public accounting firm;

(三)會計師事務所章程，有合夥協議的並應報送合夥協議；

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

(四)注冊會計師名單、簡曆及有關證明文件；

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

(五)會計師事務所主要負責人、合夥人的姓名、簡曆及有關證明文件；

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

(六)負有限責任的會計師事務所的出資證明；

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

(七)審批機關要求的其他文件。

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

第二十六條   審批機關應當自收到申請文件之日起三十日內決定批準或者不批準。

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

省、自治區、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。國務院財政部門發現批準不當的，應當自收到備案報告之日起三十日內通知原審批機關重新審查。

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.

第二十七條   會計師事務所設立分支機構，須經分支機構所在地的省、自治區、直轄市人民政府財政部門批準。

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.

第二十八條   會計師事務所依法納稅。

Article 28. Public accounting firms shall pay taxes in accordance with the law.

會計師事務所按照國務院財政部門的規定建立職業風險基金，辦理職業保險。

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.

第二十九條   會計師事務所受理業務，不受行政區域、行業的限制；但是，法律、行政法規另有規定的除外。

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.

第三十條   委托人委托會計師事務所辦理業務，任何單位和個人不得幹預。

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定，適用於會計師事務所。

Article 31 The provisions of Articles 18 to 21 of this Law shall apply 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 注冊會計師協會

Chapter 5 Certified Public Accountants Association

第三十三條   注冊會計師應當加入注冊會計師協會。

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

第三十四條   中國注冊會計師協會的章程由全國會員代表大會制定，並報國務院財政部門備案；省、自治區、直轄市注冊會計師協會的章程由省、自治區、直轄市會員代表大會制定，並報省、自治區、直轄市人民政府財政部門備案。

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.

第三十五條   中國注冊會計師協會依法擬訂注冊會計師執業準則、規則，報國務院財政部門批準後施行。

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.

第三十六條   注冊會計師協會應當支持注冊會計師依法執行業務，維護其合法權益，向有關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 lawful rights and interests and report their opinions and suggestions to the relevant authorities.

第三十七條   注冊會計師協會應當對注冊會計師的任職資格和執業情況進行年度檢查。

Article 37 An institute of certified public accountants shall carry out an annual examination of the qualifications and professional services of certified public accountants.

第三十八條   注冊會計師協會依法取得社會團體法人資格。

Article 38 A certified public accountants association shall obtain social organisation legal person status pursuant to the law.

第六章 法律責任

Chapter 6 Legal Liabilities

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，可以並處違法所得一倍以上五倍以下的罰款；情節嚴重的，並可以由省級以上人民政府財政部門暫停其經營業務或者予以撤銷。

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.

注冊會計師違反本法第二十條、第二十一條規定的，由省級以上人民政府財政部門給予警告；情節嚴重的，可以由省級以上人民政府財政部門暫停其執行業務或者吊銷注冊會計師證書。

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.

會計師事務所、注冊會計師違反本法第二十條、第二十一條的規定，故意出具虛假的審計報告、驗資報告，構成犯罪的，依法追究刑事責任。

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.

第四十條   對未經批準承辦本法第十四條規定的注冊會計師業務的單位，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，可以並處違法所得一倍以上五倍以下的罰款。

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十五日內向作出處罰決定的機關的上一級機關申請複議；當事人也可以在接到處罰決定通知之日起十五日內直接向人民法院起訴。

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.

複議機關應當在接到複議申請之日起六十日內作出複議決定。當事人對複議決定不服的，可以在接到複議決定之日起十五日內向人民法院起訴。複議機關逾期不作出複議決定的，當事人可以在複議期滿之日起十五日內向人民法院起訴。

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.

當事人逾期不申請複議，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可以申請人民法院強制執行。

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.

第四十二條   會計師事務所違反本法規定，給委托人、其他利害關系人造成損失的，應當依法承擔賠償責任。

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 則

Chapter 7 Supplementary Provisions

第四十三條   在審計事務所工作的注冊審計師，經認定為具有注冊會計師資格的，可以執行本法規定的業務，其資格認定和對其監督、指導、管理的辦法由國務院另行規定。

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.

外國會計師事務所需要在中國境內臨時辦理有關業務的，須經有關的省、自治區、直轄市人民政府財政部門批準。

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.

第四十五條   國務院可以根據本法制定實施條例。

Article 45 The State Council may, in accordance with this Law, formulate rules for its implementation.

第四十六條   本法自1994年1月1日起施行。1986年7月3日國務院發布的《中華人民共和國注冊會計師條例》同時廢止。

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.