Article 1 This Law is formulated in order to bring into play certified public accountants' role of attestation and service in social economic activities， strengthen administration of affairs of certified public accountants， protect public interests and the lawful rights and interests of investors and promote the healthy development of the socialist market economy.

　　Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing， accounting consultancy and other accounting services.

　　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.

　　A certified public accountant who provides services shall join a public accounting firm.

　　Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.

　　The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces， autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.

　　Article 5 The financial department under the State Council and financial departments of the people's governments of provinces， autonomous regions and municipalities directly under the Central Government shall supervise and guide the activities of certified public accountants， public accounting firms and institutes of certified public accountants according to law.

　　Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.

　　Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.