Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.

省、自治区、直辖市人民政府财政部门批准的会计师事务所，应当报国务院财政部门备案。

Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.

国务院财政部门发现批准不当的，应当自收到备案报告之日起30日内通知原审批机关重新审查。

If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.

第二十七条 会计师事务所设立分支机构，须经分支机构所在地的省、自治区、直辖市人民政府财政部门批准。

Article 27 Establishment of a branch of a public accounting firm shall be subjected to the approval of the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government where the branch is to be located.

第二十八条 会计师事务所依法纳税。

Article 28 Public accounting firms shall pay taxes according to law.

会计师事务所按照国务院财政部门的规定建立职业风险基金，办理职业保险。

Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.

第二十九条 会计师事务所受理业务，不受行政区域、行业的限制；但是，法律、行政法规另有规定的除外。

Article 29 When receiving business, public accounting firms shall not be limited by administrative regions or trades, except as otherwise provided by the laws, administrative rules and regulations.

第三十条 委托人委托会计师事务所办理业务，任何单位和个人不得干预。

Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.

第三十一条 本法第十八条至第二十一条的规定，适用于会计师事务所。

Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable to public accounting firms.

第三十二条 会计师事务所不得有本法第二十二条第(一)项至第(四) 项、第(六)项、第(七)项所列的行为。

Article 32 Public accounting firms shall not commit any of the acts listed in Items 1 to 4, Item 6 and Item 7 of Article 22 of this Law.

第五章 注册会计师协会

CHAPTER V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

第三十三条 注册会计师应当加入注册会计师协会。

Article 33 A certified public accountant shall join an institute of certified public accountants.

第三十四条 中国注册会计师协会的章程由全国会员代表大会制定，并报国务院财政部门备案；

Article 34 The Articles of Association of the Chinese Institute of Certified Public Accountants shall be formulated by the national congress of the members of the Institute and filed with the financial department of the State Council for the record.

省、自治区、直辖市注册会计师协会的章程由省、自治区、直辖市会员代表大会制定，并报省、自治区、直辖市人民政府财政部门备案。

The articles of association of the institutes of certified public accountants of provinces, autonomous regions or municipalities directly under the Central Government shall be formulated by the congresses of the members of the institutes and filed with the financial departments of the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government for the record.

第三十五条 中国注册会计师协会依法拟订注册会计师执业准则、规则，报国务院财政部门批准后施行。

Article 35 The Chinese Institute of Certified Public Accountants shall draw up professional standards and rules for certified public accountants according to law and implement them after obtaining approval from the financial department of the State Council.

第三十六条 注册会计师协会应当支持注册会计师依法执行业务，维护其合法权益，向有关方面反映其意见和建议。

Article 36 The institutes of certified public accountants shall support the certified public accountants in conducting their services according to law, safeguard their legitimate rights and interests and convey their opinions and suggestions to the relevant authorities.

第三十七条 注册会计师协会应当对注册会计师的任职资格和执业情况进行年度检查。

Article 37 The institutes of certified public accountants shall carry out annual inspection of the qualifications and professional services of certified public accountants.

第三十八条 注册会计师协会依法取得社会团体法人资格。

Article 38 The institutes of certified public accountants shall acquire the status of body corporate according to law.

第三十九条 会计师事务所违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告，没收违法所得，可以并处违法所得1倍以上5倍以下的罚款；

Article 39 If a public accounting firm violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the firm, confiscate its illegal income and may concurrently impose a fine of not less than one time, but not more than five times the value of the illegal income.

情节严重的，并可以由省级以上人民政府财政部门暂停其经营业务或者予以撤销。

If the circumstances are serious, the financial department of the people's government at or above the provincial level may also suspend its business operation or revoke its business licence.

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