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Law of the People's Republic of China on Certified Public Accountants (2014 Amendment) [Effective]
中华人民共和国注册会计师法(2014修正) [现行有效]
【法宝引证码】

 

Law of the People's Republic of China on Certified Public Accountants

 

中华人民共和国注册会计师法

(Adopted at the Fourth Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993, and amended at the Tenth Session of the Standing Committee of the Twelfth National People's Congress on August 31,2014 according to the Decision of the Standing Committee of the National People's Congress on Amending Five Laws Including the Insurance Law of the People's Republic of China) (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第十次会议《关于修改〈中华人民共和国保险法〉等五部法律的决定》修正)

Contents 目录
Chapter I General Provisions 第一章 总则
Chapter II Examination and Registration 第二章 考试和注册
Chapter III Business Scope and Rules 第三章 业务范围和规则
Chapter IV Public Accounting Firm 第四章 会计师事务所
Chapter V Institute of Certified Public Accountants 第五章 注册会计师协会
Chapter VI Legal Liability 第六章 法律责任
Chapter VII Supplementary Provisions 第七章 附则
 

Chapter I General Provisions 

第一章 总 则

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 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 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.   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。
A certified public accountant who provides services shall join a public accounting firm. 注册会计师执行业务,应当加入会计师事务所。
Article 4 The institute of certified public accountants is a public organization composed of certified public accountants. 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 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 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.   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。
Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law. 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。
 

Chapter II Examination and Registration 

第二章 考试和注册

Article 7 The State shall adopt a unified national examination system for certified public accountants. 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 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 exempted from examination in certain subjects.   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 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.   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。
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. 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。
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:   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:
(1) if the applicant does not have the full capacity for civil conduct; (一)不具有完全民事行为能力的;
(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; (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;
(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; (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;
(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 (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;
(5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council. (五)国务院财政部门规定的其他不予注册的情形的。
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. 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.   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。
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. 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. 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。
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 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:   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:
(1) having completely lost the capacity for civil conduct; (一)完全丧失民事行为能力的;
(2) being under punishment for a crime; (二)受刑事处罚的;
(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 (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;
(4) having stopped, of his or her own accord, serving as a certified public accountant for one year or more. (四)自行停止执行注册会计师业务满一年的。
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. 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。
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. 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。
 

Chapter III Business Scope and Rules 

第三章 业务范围和规则

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