中华人民共和国注册会计师法

Law of the PRC on Certified Public Accountants

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 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 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 organization which is established according to law and undertakes to provide professional services of certified public accountants.

注册会计师执行业务，应当加入会计师事务所。

A certified public accountant who provides services 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。

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

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。

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 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 shall carry out their business independently and impartially according to law and shall be protected by law.

第二章 考试和注册

CHAPTER II EXAMINATION AND REGISTRATION

第七条 国家实行注册会计师全国统一考试制度。

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

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。

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；

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。

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2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 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 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：

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)不具有完全民事行为能力的；

(1) if the applicant does not have the 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

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