中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法

Law of the PRC on Certified Public Accountants

第一條 為了發(fā)揮注冊(cè)會(huì)計(jì)師在社會(huì)經(jīng)濟(jì)活動(dòng)中的鑒證和服務(wù)作用，加強(qiáng)對(duì)注冊(cè)會(huì)計(jì)師的管理，維護(hù)社會(huì)公共利益和投資者的合法權(quán)益，促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)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(cè)會(huì)計(jì)師是依法取得注冊(cè)會(huì)計(jì)師證書并接受委托從事審計(jì)和會(huì)計(jì)咨詢、會(huì)計(jì)服務(wù)業(yè)務(wù)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(huì)計(jì)師事務(wù)所是依法設(shè)立并承辦注冊(cè)會(huì)計(jì)師業(yè)務(wù)的機(jī)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(cè)會(huì)計(jì)師執(zhí)行業(yè)務(wù)，應(yīng)當(dāng)加入會(huì)計(jì)師事務(wù)所。

A certified public accountant who provides services shall join a public accounting firm.

第四條 注冊(cè)會(huì)計(jì)師協(xié)會(huì)是由注冊(cè)會(huì)計(jì)師組成的社會(huì)團(tuán)體。

Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.

中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)是注冊(cè)會(huì)計(jì)師的全國(guó)組織，省、自治區(qū)、直轄市注冊(cè)會(huì)計(jì)師協(xié)會(huì)是注冊(cè)會(huì)計(jì)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(guó)務(wù)院財(cái)政部門和省、自治區(qū)、直轄市人民政府財(cái)政部門，依法對(duì)注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師協(xié)會(huì)進(jìn)行監(jiān)督、指導(dǎo)。

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(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所執(zhí)行業(yè)務(wù)，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(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所依法獨(dú)立、公正執(zhí)行業(yè)務(wù)，受法律保護(hù)。

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(cè)

CHAPTER II EXAMINATION AND REGISTRATION

第七條 國(guó)家實(shí)行注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試制度。

Article 7 The State shall adopt a unified national examination system for certified public accountants.

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試辦法，由國(guó)務(wù)院財(cái)政部門制定，由中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)組織實(shí)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 具有高等專科以上學(xué)校畢業(yè)的學(xué)歷、或者具有會(huì)計(jì)或者相關(guān)專業(yè)中級(jí)以上技術(shù)職稱的中國(guó)公民，可以申請(qǐng)參加注冊(cè)會(huì)計(jì)師全國(guó)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(huì)計(jì)或者相關(guān)專業(yè)高級(jí)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(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試成績(jī)合格，并從事審計(jì)業(yè)務(wù)工作2年以上的，可以向省、自治區(qū)、直轄市注冊(cè)會(huì)計(jì)師協(xié)會(huì)申請(qǐng)注冊(cè)。

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(qǐng)的注冊(cè)會(huì)計(jì)師協(xié)會(huì)應(yīng)當(dāng)準(zhǔn)予注冊(cè)。

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(qǐng)的注冊(cè)會(huì)計(jì)師協(xié)會(huì)不予注冊(cè)：

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(qǐng)注冊(cè)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(cái)務(wù)、會(huì)計(jì)、審計(jì)、企業(yè)管理或者其他經(jīng)濟(jì)管理工作中犯有嚴(yán)重錯(cuò)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(qǐng)注冊(cè)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(cè)會(huì)計(jì)師證書的處罰，自處罰決定之日起至申請(qǐng)注冊(cè)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(guó)務(wù)院財(cái)政部門規(guī)定的其他不予注冊(cè)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(cè)會(huì)計(jì)師協(xié)會(huì)應(yīng)當(dāng)將準(zhǔn)予注冊(cè)的人員名單報(bào)國(guó)務(wù)院財(cái)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(guó)務(wù)院財(cái)政部門發(fā)現(xiàn)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的注冊(cè)不符合本法規(guī)定的，應(yīng)當(dāng)通知有關(guān)的注冊(cè)會(huì)計(jì)師協(xié)會(huì)撤銷注冊(cè)。

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(cè)會(huì)計(jì)師協(xié)會(huì)依照本法第十條的規(guī)定不予注冊(cè)的，應(yīng)當(dāng)自決定之日起15日內(nèi)書面通知申請(qǐng)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(qǐng)人有異議的，可以自收到通知之日起15日內(nèi)向國(guó)務(wù)院財(cái)政部門或者省、自治區(qū)、直轄市人民政府財(cái)政部門申請(qǐng)復(fù)議。