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第一条为了加强行业诚信建设,提高行业诚信水平和社会公信力,贯彻《注册会计师、注册资产评估师行业诚信建设纲要》的精神,根据有关法律、法规的规定,制定本办法。 第二条中国注册会计师协会会员诚信档案(以下简称会员诚信档案),是记载中国注册会计师协会个人会员和团体会员诚信状况的信息系统。
Article 1 These Measures are formulated in accordance with the provisions of the relevant laws and regulations in order to strengthen the construction of good faith in the industry, raise the level of industry honesty and social credibility, and implement the “Outline of Integrity Construction in Certified Public Accountants and Registered Asset Appraisers”. Article 2 The integrity files of the members of the Chinese Institute of Certified Public Accountants (hereinafter referred to as members’ credit records) are information systems recording the integrity of individual members and group members of the Chinese Institute of Certified Public Accountants.