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Certified Public Accountants Law of China (2014)


Type of laws Law

Issuing body Standing Committee of the National People's Congress

Promulgating date Aug 31, 2014

Effective date Aug 31, 2014

Validity status Valid

Scope of application Nationwide

Topic(s) Public Administration Banking and Finance Fiscal Law Accounting Law

Editor(s) C. J. Observer

The Certified Public Accountants Law was promulgated in 1993 and amended in 2014 respectively. The latest revision entered into force on August 31, 2014.

There are 46 articles in total.

The key points are as follows:

1.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.

2.A certified public accountant who provides services shall join a public accounting firm.

3.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.

4.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.

5.Certified public accountants shall have the obligation to keep their clients’ business secrets they come to know in carrying out their business. Should there be a conflict of interest between a certified public accountant and the commissioning party, the certified public accountant shall withdraw from the case.

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