(4) other audit services stipulated by relevant laws and administrative rules and 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。

The 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 All professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients.

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。

The public accounting firm shall assume civil liabilities for the services provided by its certified public accountants in accordance with 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 When providing services, certified public accountants may, where necessary, consult the relevant accounting materials, documents and checked the business site and facilities of the client and require that the client 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 If there is an interest between a certified public accountant and a client, the certified public accountant shall withdraw; and the client shall have the right to demand that he or she withdraw.

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' business 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 In carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients:

(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 untruthful or improper verification;

(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。

(3) Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items 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 accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.

注册会计师执行审计业务出具报告时，不得有下列行为：

When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts:

(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。

(4) 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，注册会计师按照执行准则、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 specified above in accordance with the professional 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) in the course of carrying out audit services, to buy or sell stocks or debentures of the institutions audited or purchase other property of institutions or individuals audited during the period such acts are prohibited as prescribed by the laws and administrative rules and regulations;

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