Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
第六条注册会计师和会计师事务所执行业务,必须遵守法律、行政法规。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
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