注册会计师职业道德守则英汉对照.docx

1、注册会计师职业道德守则英汉对照前言：1.本Word并不是全部的职业道德手册，职业道德手册后面的“非鉴证业务部分”以及“非执业会员”部分并未摘抄进来；2由于本Word的英文是土豆纯手敲进去的，所以可能会有错误的地方还请大家见谅；3.摘抄来源：英文是照着英文职业手册的小黄本敲进去的，中文是在网上找的翻译；4.最后，大家虽然备考时会，但临考时一定要，这样考完才会，别人对你，以后的日子就可以。土豆敬上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第一张 总则Ar

2、ticle 1 This Code is formulated in accordance with the Law of the Peoples 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, a

3、nd 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

4、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 profess

5、ional 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.第五条，注册会计师应当履行保密义务，对职业活动中获知的涉密信息保密。Article 6 A CPA shall maintain profes

6、sional reputation and establish good professional images.第六条，注册会计师应当维护职业声誉，树立良好职业形象。Chapter 2 Integrity诚信Article 7 A CPA shall be straightforward and honest in all professional activities.第七条 注册会计师应当在所有的职业活动中，保持正直，诚实守信。Article 8 A CPA shall not knowingly be associated with reports, returns or other

7、information where the CPA believes that the information:第八条，注册会计师如果认为报告、申报资料或其他信息存在下列问题，则不得与这些有问题的信息发生牵连：(a) Contains a materially false or misleading statement;一 含有严重虚假或误导性的陈述(b) Contains statements or information furnished recklessly; 二 含有缺少充分依据的陈述或信息c)Omits or obscures information required to be

8、included.三 存在遗漏或含糊其辞的信息。When a CPA becomes aware that the CPA has been associated with such information, the CPA shall take steps to be disassociated from that information.注册会计师如果注意到已与有问题的信息发生牵连，应当采取措施消除牵连。Article 9 In an assurance engagement, a CPA will be deemed not to be in breach of Article 8 of

9、 this Code if the CPA provides an appropriate modified report in respect of a matter contained in the first paragraph of Article 8.第九条，在鉴证业务中，如果存在本守则第八条第一款的情形，注册会计师依据执业准则出具了恰当的非标准业务报告，不被视为违反第八条的规定。Chapter 3 Independence第三章 独立性Article 10 When performing audit and review engagements, as well as other

10、assurance engagement, a CPA shall keep independence, both of mind and in appearance, and avoid any relationship that influences objectivity.第十条，注册会计师执行审计和审阅业务以及其他鉴证业务时，应当从实质上和形式上保持独立性，不得因任何利害关系影响其客观性。Article 11 When accepting an audit or review engagement, as well as an assurance engagement, account

11、ing firms shall apply safeguards to maintain independence of the firm and engagement teams. These safeguards comprise firm-wide safeguards and engagement safeguards.第十一条 会计师事务所在承办审计和审阅业务以及其他鉴证业务时，应当从整体层面和具体业务层面采取措施，以保持会计师事务所和项目组的独立性。Chapter 4 Objectivity第四章 客观和公正Article 12 A CPA shall act fairly and

12、 truthfully, not to compromise their professional judgment because of bias, conflict of interest or the undue influence of others.第十二条 注册会计师应当公正处事、实事求是，不得由于偏见、利益冲突或他人的不当影响而损害自己的职业判断。Article 13 A CPA shall not perform a relevant professional service if a circumstance or relationship biases or unduly

13、influences the CPAs professional judgment with respect to that service.第十三条，如果存在导致职业判断出现偏差，或对职业判断产生不当影响的情形，注册会计师不得提供相关的专业服务。Chapter 5 Professional Competence and Due Care第五章 专业胜任能力和应有的关注Article14ACPAshallattainandmaintainprofessionalcompetencethroughteducation,trainingandpractice.第十四条注册会计师应当通过教育、培训和

14、职执业实践获取和保持专业胜任能力。 Article 15 A CPA shall continuously be aware of and understand relevant legal, technical and professional developments, maintain professional knowledge and skill at the required level to ensure that clients receive professional services.第十五条 注册会计师应当持续了解并掌握当前法律、技术和实务的发展变化，将专业知识和技能始终

15、保持在应有的水平，确保为客户提供具有专业水准的服务。Article 16 A CPA shall exercise sound professional judgment in applying professional knowledge and skill.第十六条，在应用专业知识和技能时，注册会计师应当合理运用职业判断。Article 17 A CPA shall maintain due care, comply with applicable professional standards and ethical requirements, act diligently in acco

16、rdance with the requirements of an assignment, carefully, thoroughly and on a timely basis.第十七条，注册会计师应当保持应有的关注，遵守执业准则和职业道德规范的而要求，勤勉尽责，认真、全面、及时地完成工作任务。Article18ACPAshalltakereasonablestepstoensurethatthoseworkingundertheirauthorityinaprofessionalcapacityhaveappropriatetrainingandsupervision.第十八条，注册会计

17、师应当采取适当措施，确保在其领导下工作的人员得到应有的培训的督导。Article 19 Where appropriate, a CPA shall make clients or other users of the engagement reports aware of the limitations inherent in the professional services.第十九条，注册会计师在必要时应当使客户以及业务报告的其他使用者了解专业服务的固有局限性。Chapter 6 Confidentiality第六章 保密Article20ACPAshallmaintainconfide

18、ntialityofconfidentialinformationacquiredfromprofessionalactivities,andrefrainfrom:第二十条，注册会计师应当对职业活动中获知的涉密信息保密，不得有下列行为： (a) Disclosing outside the firm confidential information acquired without the clients authority or unless there is a legal right to disclose; and（一）未经客户授权或法律法规允许，向会计师事务所以外的第三方披露其所获

19、知的涉密信息；(b) Using confidential information acquired to their personal advantage or the advantage of third parties.（二）利用所获知的涉密信息为自己或第三方谋取利益。Article21ACPAshallmaintainconfidentialityofconfidentialinformationdisclosedbyaprospectiveclientoremployer.第二十一条，注册会计师应当对拟接受的客户或拟受雇的工作单位向其披露的涉密信息保密。Article22ACPAsh

20、allmaintainconfidentialityofconfidentialinformationwithinthefirm.第二十二条，注册会计师应当对所在会计师事务所的涉密信息保密。 Article 23 A CPA shall maintain confidentiality in a social environment, being alert to the possibility of inadvertent disclosure, particularly to a close or immediate family member, or a person with clos

21、e relationship.第二十三条，注册会计师在社会交往中应当履行保密义务，警惕无意中泄密的可能性，特别是警惕无意中向近亲属或关系密切的人员泄密的可能性。Article 24 A CPA shall take steps to ensure that staff under the CPAs control and persons from whom advice and assistance is obtained respect the duty of confidentiality.第二十四条，注册会计师应当采取措施，确保下级员工以及提供建议和帮助的人员履行保密义务。Article

22、 25 Even after the end of relationships between a CPA and a client, the CPA still need to maintain confidentiality of confidential information acquired from prior professional activities.第二十五条，在终止与客户的关系后，注册会计师应当对以前在职业活动中获知的涉密信息保密。When a CPA acquires a new client, the CPA is entitled to use prior exp

23、erience, but shall not use or disclose any confidential information acquired as a result of prior professional activities.如果获得新客户，注册会计师可以利用以前的经验，但不得利用或披露以前执业活动中获知的涉密信息。Article26ThefollowingarecircumstanceswhereCPAscandiscloseconfidentialinformation:第二十六条，在下列情形下，注册会计师可以披露涉密信息：(a)Disclosureispermitted

24、bylawandisauthorizedbytheclient;（一）法律法规允许披露，并且取得客户的授权； (b) Disclosure is required by law, for example, to produce documents or other provision of evidence in the course of legal proceedings or arbitrations, or disclose to the appropriate regulatory body of infringements of the law that come to light

25、;（二）根据法律法规的要求，为法律诉讼、仲裁准备文件或提供证据，以及向监管机构报告所发现的违法行为；(c) To protect their legal interests in legal proceedings or arbitrations if permitted by law or regulation;（三）法律法规允许的情况下，在法律诉讼、仲裁中维护自己的合法权益；(d) To comply with the quality review of regulatory bodies or the institutes of CPAs, or to respond to an inq

26、uiry or investigation by them; and（四）接受注册会计师协会或监管机构的执业质量检查，答复其询问和调查；(e)Othercircumstancesprescribedbylaworregulation,professionalstandardsorethicalrequirements.（五）法律法规、执业准则和职业道德规范规定的其他情形。Article 27 In deciding whether to disclose confidential information, relevant factors to consider include:第二十七条，在

27、决定是否披露涉密信息时，注册会计师应当考虑下列因素：(a) Whether the disclosure of confidential information is prohibited by law or regulation if the client consents to the disclosure;（一）客户同意披露的涉密信息，是否为法律法规所禁止；(b)WhethertheinterestsofallpartiescouldbeharmediftheclientconsentstothedisclosureofinformationbytheCPA;（二）如果客户同意披露涉密信

28、息，是否会损害利害关系人的利益；(c)Whetheralltherelevantinformationisknownandsubstantiated;（三）是否已了解和正式所有相关信息；(d)Thetypeofcommunicationthatisexpectedandtowhomitisaddressed;and（四）信息披露的方式和对象。(e)Anypossiblelegaldutythatmaybeassumedandthepossibleoutcomeofdisclosure.（五）可能承担的法律责任和后果。 Chapter 7 Professional Behavior第七章，良好职

29、业行为Article 28 A CPA shall comply with relevant laws and regulations, and avoid any action that may discredit the profession.第二十八条，注册会计师应当遵守相关法律法规，避免发生 损害职业声誉的行为。Article 29 In marketing and promoting themselves and their work, the CPAs shall be objective, truthful and act appropriately, and not bring

30、 the profession into disrepute.第二十九条，注册会计师在向公众传递信息以及推介自己和工作时，应当客观、真实、得体，不得损害职业形象。Article 30 A CPA shall be honest and truthful and not:第三十条，注册会计师应当诚实、实事求是，不得有下列行为：(a) Make exaggerated chaims for the services they are able to offer, the qualificationshall they possess, or experience they have gained;

31、 or（一）夸大宣传提供的服务、拥有的资质或获得的经验；(b) Make disparaging references or unsubstantiated comparisonshall to the work of other CPAs.（二）贬低或无根据地比较其他注册会计师的工作。China Code of Ethics for Certified Public Accountants No. 2Conceptual 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