| 1. | Article 28 public accounting firms shall pay taxes according to law
第二十八条会计师事务所依法纳税。 |
| 2. | A certified public accountant who provides services shall join a public accounting firm
注册会计师执行业务，应当加入会计师事务所。 |
| 3. | The partners shall bear joint liabilities as to the obligations of the public accounting firm
合伙人对会计师事务所的债务承担连带责任。 |
| 4. | The registered public accounting firm shall report directly to the audit committee
备案登记的注册会计师事务所应当直接向审计委员会报告。 |
| 5. | Public accounting firms with limited liabilities shall bear obligations with their total assets
负有限责任的会计师事务所以其全部资产对其债务承担责任。 |
| 6. | Article 23 a public accounting firm may be established by certified public accountants in partnership
第二十三条会计师事务所可以由注册会计师合伙设立。 |
| 7. | Article 31 the provisions of articles 18 to 21 of this law shall be applicable to public accounting firms
第三十一条本法第十八条至第二十一条的规定，适用于会计师事务所。 |
| 8. | We can improve the ability to compensate of the public accounting firm and decentralize the cpas " risks by some ways
通过多方面的改革，可以提高注册会计师的民事赔偿能力。 |
| 9. | Article 30 no unit or individual shall interfere in the services entrusted by the clients to public accounting firms
第三十条委托人委托会计师事务所办理业务，任何单位和个人不得干预。 |
| 10. | Salustro zhongrui is the first chinese - foreign cooperative public accounting firm after our country ' s cpa profession completed the privatization process
它是我国注册会计师行业完成脱钩改制后批准举办的第一家中外合作所。 |
