(2) to ask for or accept remuneration or other forms of payment in cash or in kind in addition to what is agreed upon with the client in a contract, or seek other unlawful interests by taking advantage of their services;

(三)接受委托催收债款；

(3) to undertake commission to dun debts;

(四)允许他人以本人名义执行业务；

(4) to allow others to carry out services in the name of the certified public accountant;

(五)同时在两个或者两个以上的会计师事务所执行业务；

(5) to work concurrently at two or more public accounting firms;

(六)对其能力进行广告宣传以招揽业务；

(6) to advertise their qualifications to solicit business; or

(七)违反法律、行政法规的其他行为。

(7) other acts in violation of the laws or administrative rules and regulations.

第四章 会计师事务所

CHAPTER IV PUBLIC ACCOUNTING FIRM

第二十三条 会计师事务所可以由注册会计师合伙设立。

Article 23 A public accounting firm may be established by certified public accountants in partnership.

合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。

The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement.

合伙人对会计师事务所的债务承担连带责任。

The partners shall bear joint liabilities as to the obligations of the public accounting firm.

第二十四条 会计师事务所符合下列条件的，可以是负有限责任的法人：

Article 24 A public accounting firm conforming to the following requirements may be a legal person with limited liabilities:

(一)不少于30万元的注册资本；

(1) having a registered capital of no less than 300 000 yuan;

(二)有一定数量的专职从业人员，其中至少有5名注册会计师；

(2) employing a certain number of full-time professionals, among whom there must be at least five certified public accountants; and

(三)国务院财政部门规定的业务范围和其他条件。

(3) satisfying the business scope and other requirements as stipulated by the financial department of the State Council.

负有限责任的会计师事务所以其全部资产对其债务承担责任。

Public accounting firms with limited liabilities shall bear obligations with their total assets.

第二十五条 设立会计师事务所，由国务院财政部门或者省、自治区、直辖市人民政府财政部门批准。

Article 25 The establishment of a public accounting firm shall be subjected to the approval of 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.

申请设立会计师事务所，申请者应当向审批机关报送下列文件：

To apply for establishment of a public accounting firm, the applicant shall submit to the examining and approving authorities the following documents:

(一)申请书；

(1) an application;

(二)会计师事务所的名称、组织机构和业务场所；

(2) the name, institutional structure and premises of the public accounting firm;

(三)会计师事务所章程，有合伙协议的并应报送合伙协议；

(3) the articles of association of the public accounting firm, and the agreement of partnership if there is any;

(四)注册会计师名单、简历及有关证明文件；

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

(五)会计师事务所主要负责人、合伙人的姓名、简历及有关证明文件；

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

(六)负有限责任的会计师事务所的出资证明；

(6) the certificate of capital contributions of the public accounting firm with limited liabilities; and

(七)审批机关要求的其他文件。

(7) other documents as required by the examining and approving authorities.

第二十六条

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