首页经济管理财会专业中国注册会计师职业道德守则 2011_中国注册会计师协会编译_9787509527108
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中国注册会计师职业道德守则 2011_中国注册会计师协会编译_9787509527108

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中国注册会计师职业道德守则 2011_中国注册会计师协会编译_9787509527108
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effective on July 1,2010.Attachments:1.China Code of Ethics for Certified Public Accountants No.1-Fun-damental Principles of Professional Ethics2.China Code of Ethics for Certified Public Accountants No.2-Con-ceptual Framework3.China Code of Ethics for Certified Public Accountants No.3-Spe-cific Requirements in Providing Professional Services4.China Code of Ethics for Certified Public Accountants No.4-Inde-pendence Requirements for Audit and Review Engagements5.China Code of Ethics for Certified Public Accountants No.5-Inde-pendence Requirements for Other Assurance Engagements6.Definitions in China Code of Ethics for Certified Public Account-ants7.China Code of Ethics for Non-Practising CICPA Members8.Definitions in China Code of Ethics for Non-Practising CICPAMembers.October 14,2009CONTENTSChina Code of Ethiscs for CertifiedPublic AccountantsChina Code of Ethics for Certified Public Accountants No.1-Fundamental Principles of Professional Ethics......(3Chapter1 General Provisions…(3)Chapter2 Integrity…(4)Chapter3 Independence…(4)Chapter4 Objectivity…(5)Chapter 5 Professional Competence and Due Care .......(5Chapter 6 ConfidentialityChapter7 Professional Behavior…(8)Chapter 8 Supplementary Provisions............(8China Code of Ethics for Certified Public Accountants No.2-Conceptual Framework…(9)Chapter 1 General Provisions.....................................(9Chapter 2 Threats to Compliance with the Fundamental PrinciplesChapter 3 Safeguards to Respond to Threats .................12Chapter4 Ethical Conflict Resolution…(l6)
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