中国注册会计师职业道德守则
2011-1
中国财政经济出版社
中国注册会计师协会 编译
164
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This book is the English version of "China Code of Ethics for Certified Public Accountants" and "China Code of Ethics for Non-Practising CICPA Members". The publication of this book is intended to strengthen commu-nication with international and regional professional accounting organiza-tions， and accounting organizations in other jurisdictions， promote knowl-edge sharing and international cooperation on ethics， and actively promote bilateral or multilateral recognition of equivalence of code of ethics on the basis of international convergence.
chinacodeofethiscsforcertifiedpublicaccountantschinacodeofethicsforcertifiedpublicaccountantsno.1--fundamentalprinciplesofprofessionalethicschapter1generalprovisionschapter2integritychapter3independencechapter4objectivitychapter5professionalcompetenceandduecarechapter6confidentialitychapter7professionalbehaviorchapter8supplementaryprovisionschinacodeofethicsforcertifiedpublicaccountantsno.2--conceptualframeworkchapter1generalprovisionschapter2threatstocompliancewiththefundamentalprincipleschapter3safeguardstorespondtothreatschapter4ethicalconflictresolutionchapter5supplementaryprovisionschinacodeofethicsforcertifiedpublicaccountantsno.3--specificrequirementsinprovidingprofessionalserviceschapter1generalprovisionschapter2professionalappointmentchapter3conflictsofinterestchapter4secondopinionschapter5feeschapter6marketingprofessionalserviceschapter7giftsandhospitalitychapter8custodyofclientassetschapter9requirementsforobjectivitychapter10supplementaryprovisionschinacodeofethicsforcertifiedpublicaccountantsno.4--independencerequirementsforauditandreviewengagementschapter1generalprovisionschapter2basicrequirementschapter3financialinterestschapter4loansandguaranteeschapter5businessrelationshipschapter6familyandpersonalrelationshipschapter7employmentwithanauditclientchapter8temporarystaffassignmentschapter9thememberoftheauditteamrecentlythatservedasadirector，officerorspecificemployeeoftheauditclientchapter10actingasadirectororofficeroftheauditclientchapter11longassociationwithanauditclientchapter12provisionofnon-assuranceservicestoauditclientschapter13feeschapter14compensationandevaluationpolicieschapter15giftsandhospitalitychapter16actualorthreatenedlitigationchapter17reportsthatincludearestrictiononuseanddistributionchapter18supplementaryprovisionschinacodeofethicsforcertifiedpublicaccountantsno.5--independencerequirementsforotherassuranceengagementschapter1generalprovisionschapter2basicrequirementschapter3financialinterestschapter4loansandguaranteeschapter5businessrelationshipschapter6familyandpersonalrelationshipschapter7employmentwithassuranceclientschapter8thememberoftheassuranceteamthatrecentlyservedasadirector，officerorspecificemployeeoftheassuranceclientchapter9actingasadirectororofficeroftheassuranceclientchapter10longassociationwithassuranceclientschapter11provisionofnon-assuranceservicestoassuranceclientchapter12feeschapter13giftsandhospitalitychapter14actualorthreatenedlitigationchapter15supplementaryprovisionsdefinitionsinchinacodeofethicsforcertifiedpublicaccountantschinacodeofethicsfornon-practisingcicpamemberschinacodeofethicsfornon-practisingcicpamemberschapter1generalprovisionschapter2fundamentalprinciplesofprofessionalethicschapter3conceptualframeworkchapter4potentialconflictschapter5preparationandreportingofinformationchapter6actingwithsufficientexpertisechapter7financialinterestschapter8inducementschapter9supplementaryprovisionsdefinitionsinchinacodeofethicsfornon-practisingcicpamemberspostscript
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