第三条会计师事务所是依法设立并承办注册会计师业务的机构。
Article 3 a public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.
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。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
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