If a certified public accountant 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 accountant.

情节严重的，可以由省级以上人民政府财政部门暂停其执行业务或者吊销注册会计师证书。

If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend his services or revoke his certificate of the certified public accountant.

会计师事务所、注册会计师违反本法第二十条、第二十一条的规定，故意出具虚假的审计报告、验资报告，构成犯罪的，依法追究刑事责任。

A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law.

第四十条 对未经批准承办本法第十四条规定的注册会计师业务的单位，由省级以上人民政府财政部门责令其停止违法活动，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 40 If a unit undertakes the services defined for certified public accountants under Article 14 of this Law without prior approval, the financial department of the people's government at or above the provincial level shall order the unit to stop its illegal activities, 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.

第四十一条 当事人对行政处罚决定不服的，可以在接到处罚通知之日起15日内向作出处罚决定的机关的上一级机关申请复议；当事人也可以在接到处罚决定通知之日起15日内直接向人民法院起诉。

Article 41 If the party concerned disagrees with the decision on administrative sanctions, it may, within 15 days from the date of receiving the notification of the decision on sanctions, apply for reconsideration to the organ at the next higher level than the organ that made the decision on sanction. The party concerned may also, within 15 days from the date of receiving the notification of the decision on sanction, directly being a suit before a people's court.

复议机关应当在接到复议申请之日起60日内作出复议决定。

The organ giving reconsideration shall make a decision within 60 days from the date of receiving the application for reconsideration.

当事人对复议决定不服的，可以在接到复议决定之日起15日内向人民法院起诉。

If the party concerned disagrees with the decision made after reconsideration, it may bring a suit before a people's court within 15 days from the date of receiving the decision.

复议机关逾期不作出复议决定的，当事人可以在复议期满之日起15日内向人民法院起诉。

If the organ giving the reconsideration fails to make a decision within the time limit, the party concerned may bring a suit before a people's court within 15 days from the expiration of the time limit for reconsideration.

当事人逾期不申请复议，也不向人民法院起诉，又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。

If the party concerned within the time limit has neither applied for reconsideration nor brought a suit before a people's court, nor complied with the decision on sanction, the organ making the decision may apply to the people's court for compulsory execution.

第四十二条 会计师事务所违反本法规定，给委托人、其他利害关系人造成损失的，应当依法承担赔偿责任。

Article 42 If a public accounting firm has in violation of the provisions of this Law caused losses to its client or other interested parties, it shall bear the liability for compensation according to law.

第四十三条 在审计事务所工作的注册审计师，经认定为具有注册会计师资格的，可以执行本法规定的业务，其资格认定和对其监督、指导、管理的办法由国务院另行规定。

Article 43 A certified public auditor working in an audit firm, who has been recognized as qualified for a certified public accountant, may carry out the services provided by this Law. Measures for recognition of qualifications, and for supervision, guidance and administration of such auditors shall be formulated separately by the State Council.

第四十四条 外国人申请参加中国注册会计师全国统一考试和注册，按照互惠原则办理。

Article 44 As to foreigners who apply for participation in the unified national examination for Chinese certified public accountants and for registration as certified public accountants, the matter shall be dealt with on a reciprocal basis.

外国会计师事务所在中国境内设立常驻代表机构，须报国务院财政部门批准。

Foreign public accounting firms that wish to establish a permanent representative office within the territory of China must apply to the financial department of the State Council for approval.

外国会计师事务所与中国的会计师事务所共同举办中外合作会计师事务所，须经国务院对外经济贸易主管部门或者国务院授权的部门和省级人民政府审查同意后报国务院财政部门批准。

A cooperative public accounting firm to be jointly sponsored by foreign and Chinese public accounting firms shall be subject to the examination and consent of the department under the State Council in charge of foreign economic relations and trade or a department authorized by the State Council and of a people's government at the provincial level, before the matter is reported to the financial department of the State Council for approval.

除前款规定的情形外，外国会计师事务所需要在中国境内临时办理有关业务的，须经有关的省、自治区、直辖市人民政府财政部门批准。

Apart from what is stipulated in the preceding paragraph, if a foreign public accounting firm wishes to conduct relevant business within the territory of China on a temporary basis, it must apply to the financial department of the people's government of the relevant province, autonomous region or municipality directly under the Central Government for approval.

第四十五条 国务院可以根据本法制定实施条例。

Article 45 The State Council may formulate regulations for implementation in accordance with this Law.

第四十六条 本法自1994年1月1日起施行。1986年7月3日国务院发布的《中华人民共和国会计师条例》同时废止。

Article 46 This Law shall enter into force as of January 1, 1994. The Regulations of the People's Republic of China on Chinese Certified Public Accountants promulgated by the State Council on July 3, 1986

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