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China Code of Ethics for Certified Public Accountants No. 2——Conceptual Framework

中国注册会计师职业道德守则第2号——职业道德概念框架

Chapter 1 General Provisions

第一章 总则

Article 1 The purpose of this Code is to establish standards for certified public accountants' professional behavior, and establish a conceptual framework in order to assist CPAs in complying with the fundamental principles of professional ethics.

第一条，为了规范注册会计师职业行为，建立职业道德概念框架，指导注册会计师遵循职业道德进本原则，制定本守则。

Article 2 Conceptual framework is used to address ethical issues. A CPA shall apply conceptual framework to:

第二条，职业道德概念框架是指解决职业问题的思路和方法，用以指导注册会计师：

(a) Identify threats to compliance with the fundamental principles;

（一）识别对职业道德基本原则的不利影响；

(b) Evaluate the significance of the threats identified; and

（二）评价不利影响的严重程度；

(c) Apply safeguards, when necessary, to eliminate the threats or reduce them to an acceptable level.

（三）必要时采取防范措施消除不利影响或将其降低至可接受的水平。

Article 3 A CPA shall use professional judgment in applying this conceptual framework.

第三条，在运用职业道德概念框架时，注册会计师应当运用职业判断。

Article 4 A CPA shall evaluate any threats to compliance with the fundamental principles when the CPA knows of circumstances that may compromise compliance with the fundamental principles. A CPA shall take qualitative as well as quantitative factors into account when evaluating the significance of a threat.

第四条，如果发现存在可能违反职业道德基本原则的情形，注册会计师应当评价其对职业道德基本原则的不利影响。在评价不利影响的严重程度时，注册会计师应当从性质和数量两个方面予以考虑。