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It defines key institutions, including certified public accountants, public accounting firms, and the institutes of certified public accountants. It also specifies supervision responsibilities of relevant financial departments and sets requirements for lawful, independent, and fair practice, followed by a framework for unified examination and registration.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/law-of-the-peoples-republic-of-china-on-certified-public-accountants-chapter-i-general-provisions/199217/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/law-of-the-peoples-republic-of-china-on-certified-public-accountants-chapter-i-general-provisions/199217.png","ImageObject",300,407,{"name":92,"@type":93},"Asher","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",17,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of the Law on Certified Public Accountants?","Question",{"text":113,"@type":114},"The Law is formulated to play the attestation and service role of certified public accountants, strengthen administration of their affairs, protect public interests and lawful investor rights, and promote the healthy development of China’s socialist market economy.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Who qualifies as a certified public accountant under the Law?",{"text":118,"@type":114},"A certified public accountant is a professional who obtains the certificate in accordance with law and is commissioned to provide auditing, accounting consultancy, and other accounting services.",{"name":120,"@type":111,"acceptedAnswer":121},"What are the main rules for examination and registration?",{"text":122,"@type":114},"The State adopts a unified national examination system. After passing and engaging in auditing work for more than two years, applicants may apply for registration, which may be denied under specified disqualifying circumstances in Article 10.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},199217,1788505222,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Law of the People’s Republic of China on Certified Public Accountants  \n(Released on 31 October 1993 and amended on 31 August 2014)  \nChapter I General Provisions  \nArticle 1 This Law is formulated in order to bring into play certified public accountants'role of attestation and service in social economic activities, strengthen administration of affairs of certified public accountants, protect public interestsand the lawful rights and interests of investors, and promote the healthy development of the socialist market economy.  \nArticle 2 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.  \nArticle 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.  \nA certified public accountant who provides services shall join a public accounting firm.  \nArticle 4 The institute of certified public accountants is a public organization composed of certified public accountants. The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces, autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.  \nArticle 5 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.  \nArticle 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.  \nCertified public accountants and public accounting firms shall carry out their business independently and fairly according to law and shall be protected by  \nlaw.  \nChapter II Examination and Registration  \nArticle 7 The State shall adopt a unified national examination system for certified public accountants. The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and conducted by the Chinese Institute of Certified Public Accountants.  \nArticle 8 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. Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.  \nArticle 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration.  \nExcept the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.  \nArticle 10 If the applicant is involved in any of the following circumstances , the institute of certified public accountants that has received the application shall not permit the applicant to register:  \n(1) if the applicant does not have the full capacity for civil conduct;  \n(2) if the applicant was punished for a crime and the period between the date of completing the criminal punishment and the date of application for registration is less than five years;  \n(3) if th","cbCaiaDudIN6LqS7","https://ap.wps.com/l/cbCaiaDudIN6LqS7","pdf",297209,11,"English","# Chapter I General Provisions\n## Article 1 General purpose\n## Article 2 Definition of a certified public accountant\n## Article 3 Public accounting firm\n## Article 4 Institute of certified public accountants\n## Article 5 Supervision by financial departments\n## Article 6 Obligations in service","[{\"question\":\"What is the purpose of the Law on Certified Public Accountants?\",\"answer\":\"The Law is formulated to play the attestation and service role of certified public accountants, strengthen administration of their affairs, protect public interests and lawful investor rights, and promote the healthy development of China’s socialist market economy.\"},{\"question\":\"Who qualifies as a certified public accountant under the Law?\",\"answer\":\"A certified public accountant is a professional who obtains the certificate in accordance with law and is commissioned to provide auditing, accounting consultancy, and other accounting services.\"},{\"question\":\"What are the main rules for examination and registration?\",\"answer\":\"The State adopts a unified national examination system. After passing and engaging in auditing work for more than two years, applicants may apply for registration, which may be denied under specified disqualifying circumstances in Article 10.\"}]","Law of the People’s Republic of China on Certified Public Accountants - Chapter I General Provisions | PDF",28]