Recommendation letter of two certified public accountants;
二名注册会计师的推荐书；
Require ethics training for all Certified Public Accountants every three years.
每三年为所有的被检定的公众会计员需要道德规范训练。
At No. 1: offices of Certified Public Accountants, with an average pretax margin of 16.5%.
排名第一的是注册会计师事务所，平均利润率达到16.5%。
The certified public accountants have always been focusing on the research of audit risks.
对审计风险的研究一直是注册会计师所关心的重大课题。
Article 33 a certified public accountant shall join an institute of certified public accountants.
第三十三条注册会计师应当加入注册会计师协会。
Now Certified Public Accountants handle accounts, taxes and the financial affairs of a business.
现在公司的帐务、务、务事务都由注册会计师处理。
Certified public accountants now enjoy professional status similar to that of doctors or lawyers.
注册会计师现在享有和医生、律师一样的职业地位。
Two members, and only two members, of the Board shall be or have been certified public accountants.
委员会中的两人而且只有两人应当是或已经是的注册会计师。
The second, I will describe the present condition of Dong Guan City Diligent Certified Public Accountants.
其次，本文将简要叙述德正会计师事务所人才激励现状。
The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.
会计师事务所或注册会计师的违法行？应承担的相关法律责任等做出相应规定。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
The third, I will analyze the problems of motivating CPA for Dong Guan City Diligent Certified Public Accountants.
再次，本文将对德正会计师事务所人才激励的问题进行分析。
Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.
第四条注册会计师协会是由注册会计师组成的社会团体。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
The auditing financial reports provided by certified public accountants are required to be fair, legal and consistent.
注册会计师的审计财务报告，需要公允、合法、一贯地发表审计意见。
This paper aims at the causes of Certified Public Accountants of audit risk, to explore ways and means of risk control.
本文旨在通过注册会计师审计风险成因，探索控制风险的途径和方法。
The Certified Public Accountants issued false reports damage the interests of third parties in judicial practice is a very common problem.
注册会计师出具不实鉴证报告而损害第三人的利益已经是司法实践中十分普遍的问题。
This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.
对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese institute of Certified Public Accountants (CICPA).
在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
The certified public accountants and the certified public accountants firm shall implement the operations according to law, and shall be protected by law.
注册会计师和会计师事务所依法执行业务，受法律保护。
So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants.
所以，本文以审计工作质量为研究对象，提出了会计师事务所审计工作质量评价指标体系的建设性构想。
Of all the reasons leading to the legal liabilities of certified public accountants, the main reason is caused by the audited units and the accountants themselves.
在导致注册会计师法律责任的原因中，最主要的是由于被审计单位和注册会计师本身造成的。
Article 12 the Municipal Certified Public Accountants Association shall make a decision on approval or disapproval within sixty days upon accepting the application.
第十二条市注册会计师协会受理申请后，应在六十日内决定是否批准。
Article 12 the Municipal Certified Public Accountants Association shall make a decision on approval or disapproval within sixty days upon accepting the application.
第十二条市注册会计师协会受理申请后，应在六十日内决定是否批准。
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