certified public accountant law

英 [ˈsɜːtɪfaɪd ˈpʌblɪk əˈkaʊntənt lɔː]

美 [ˈsɜːrtɪfaɪd ˈpʌblɪk əˈkaʊntənt lɔː]

【经】执业会计师法

Business accounting affairs may be handled by a certified public accountant or a person who has acquired the qualifications to handle accounting affairs for other persons according to law through delegation.
商业会计事务，得委由会计师或依法取得代他人处理会计事务资格之人办理之；
In China, since 1994 the introduction of the "Certified Public Accountant Law" Article 28 on the meanwhile referred to the risk of funds and professional liability insurance, but has given no clear relationship between the two.
在国内，从1994年开始实施的《注册会计师法》第28条中就同时提及了风险基金与职业责任保险，但并没有明确两者的关系。
Thirdly, although auditing of accounting report of one-man company by certified public accountant can strengthen supervision over one-man company, it adds burden to one-man limited company and aggravates evasions of law by establishing de facto one-man company.
再次，注册会计师审计一人有限公司的财务会计报告固然加强了对一人有限公司的监管，但是却加重了一人有限公司的负担，加剧了规避法律设立实质一人公司的现象。
But, the certified public accountant audit cannot be developed healthfully and orderly only by the corresponding law and norms.
但是，仅有相应的法律和规范，还不足以使注册会计师审计健康有序地发展。