中国注册会计师协会制订的《中国注册会计师职业道德规范指导意见》已于2002年7月1日起施行。该意见对注册会计师如何保持执业的独立性和专业胜任能力、杜绝不规范收费与佣金行为、回避执行与鉴证业务不相容的业务、规范业务招揽与承接以及明确前后任注册会计师的责任关系等内 The “Guiding Opinions on Professional Ethics of Chinese CPAs” formulated by the Chinese Institute of Certified Public Accountants came into effect on July 1, 2002. The views on the CPA how to maintain the independence of practice and professional competence, to eliminate non-standard fees and commissions, to avoid the implementation of forensic business is incompatible with the business, standardize the business to attract and undertake, as well as a clear accountability before and after the relationship between certified public accountants Inside