China Code of Ethics for Certified Public Accountants

中国注册会计师职业道德守则

Chapter 1 General Provisions

第一章 总则

Article 1 This Code is formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Charter of the Chinese Institute of Certified Public Accountants to regularize Certified Public Accountants' professional behaviors, improve their professional ethics, and uphold their professional images.

第一条 为了规范注册会计师职业行为，提高注册会计师职业道德水平，维护注册会计师职业形象，根据《中华人民共和国注册会计师法》，和《中国注册会计师协会章程》，制定本守则。

Article 2 The certified public accountants (CPAs) shall comply with this Code, fulfill corresponding social responsibilities, and act in the public interest.

第二条 注册会计师应当遵守本守则，履行相应的社会责任，维护公众利益。

Article 3 A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.

第三条 注册会计师应当遵守诚信原则、客观和公正原则，在执行审计和审阅业务以及其他鉴证业务时保持独立性。

Article 4 A CPA shall attain and maintain professional competence, act diligently with due care.

第四条 注册会计师应当获取和保持专业胜任能力，保持应有的关注，勤勉尽责。

Article 5   A CPA shall comply with the principle of confidentiality, maintain confidentiality of information acquired from professional activities.