刖百：

1.本W(wǎng)ord并不是全部的職業(yè)道德手冊(cè)，職業(yè)道德手冊(cè)后面的“非鑒證業(yè)務(wù)部分”以及

“非執(zhí)業(yè)會(huì)員”部分并未摘抄進(jìn)來;

2.由于本W(wǎng)ord的英文是土豆純手敲進(jìn)去的，所以可能會(huì)有錯(cuò)誤的地方還請(qǐng)大家見諒;

3.摘抄來源：英文是照著英文職業(yè)手冊(cè)的小黃本敲進(jìn)去的，中文是在網(wǎng)上找的翻譯；

ChinaCodeofEthicsforCertifiedPublic

Accountants

中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德守則

Chapter1GeneralProvisions

第一張總則

Article1ThisCodeisformulatedinaccordancewiththeLawofthePeople'sRepublicof

ChinaonCertifiedPublicAccountantsandtheCharteroftheChineseInstituteofCertifiedPublic

AccountantstoregularizeCertifiedPublicAccountants'professionalbehaviors,improvetheir

professionalethics,andupholdtheirprofessionalimages.

第一條為了規(guī)范注冊(cè)會(huì)計(jì)師職業(yè)行為，提高注冊(cè)會(huì)計(jì)師職業(yè)道德水平，維護(hù)注冊(cè)會(huì)計(jì)師

職業(yè)形象，根據(jù)《中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法》，和《中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)章程》，制定本

守則。

Article2Thecertifiedpublicaccountants(CPAs)shallcomplywiththisCode,fulfill

correspondingsocialresponsibilities,andactinthepublicinterest.

第二條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)遵守本守則，履行相應(yīng)的社會(huì)責(zé)任，維護(hù)公眾利益。

Article3ACPAshallcomplywithfundamentalprinciplesofintegrityandobjectivity,

maintainindependencewhenperformingauditandreviewengagements,aswellasother

assuranceengagements.

第三條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)遵守誠(chéng)信原則、客觀和公正原則，在執(zhí)行審計(jì)和審閱業(yè)務(wù)以及其

他鑒證業(yè)務(wù)時(shí)保持獨(dú)立性。

Article4ACPAshallattainandmaintainprofessionalcompetence,actdiligentlywithdue

care.

第四條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)獲取和保持專業(yè)勝任能力，保持應(yīng)有的關(guān)注，勤勉盡責(zé)。

Article5ACPAshallcomplywiththeprincipleofconfidentiality,maintainconfidentiality

ofinformationacquiredfromprofessionalactivities.

第五條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)履行保密義務(wù)，對(duì)職業(yè)活動(dòng)中獲知的涉密信息保密。

Article6ACPAshallmaintainprofessionalreputationandestablishgoodprofessional

images.

第六條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)維護(hù)職業(yè)聲譽(yù)，樹立良好職業(yè)形象。

Chapter2Integrity

誠(chéng)信

Article7ACPAshallbestraightforwardandhonestinallprofessionalactivities.

第七條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在所有的職業(yè)活動(dòng)中，保持正直，誠(chéng)實(shí)守信。

Article8ACPAshallnotknowinglybeassociatedwithreports,returnsorotherinformation

wheretheCPAbelievesthattheinformation:

第八條，注冊(cè)會(huì)計(jì)師如果認(rèn)為報(bào)告、申報(bào)資料或其他信息存在下列問題，則不得與這些

有問題的信息發(fā)生牽連：

(a)Containsamateriallyfalseormisleadingstatement;

一含有嚴(yán)重虛假或誤導(dǎo)性的陳述

(b)Containsstatementsorinformationfurnishedrecklessly;

二含有缺少充分依據(jù)的陳述或信息

c)Omitsorobscuresinformationrequiredtobeincluded.

三存在遺漏或含糊其辭的信息。

WhenaCPAbecomesawarethattheCPAhasbeenassociatedwithsuchinformation,the

CPAshalltakestepstobedisassociatedfromthatinformation.

注冊(cè)會(huì)計(jì)師如果注意到已與有問題的信息發(fā)生牽連，應(yīng)當(dāng)采取措施消除牽連。

Article9Inanassuranceengagement,aCPAwillbedeemednottobeinbreachofArticle8

ofthisCodeiftheCPAprovidesanappropriatemodifiedreportinrespectofamattercontained

inthefirstparagraphofArticle8.

第九條，在鑒證業(yè)務(wù)中，如果存在本守則第八條第?款的情形，注冊(cè)會(huì)計(jì)師依據(jù)執(zhí)'也準(zhǔn)

則出具了恰當(dāng)?shù)姆菢?biāo)準(zhǔn)業(yè)務(wù)報(bào)告，不被視為違反第八條的規(guī)定。

Chapter3Independence

第三章獨(dú)立性

Article10Whenperformingauditandreviewengagements,aswellasotherassurance

engagement,aCPAshallkeepindependence,bothofmindandinappearance,andavoidany

relationshipthatinfluencesobjectivity.

第十條，注冊(cè)會(huì)計(jì)師執(zhí)行審計(jì)和審閱業(yè)務(wù)以及其他鑒證'業(yè)務(wù)時(shí)，應(yīng)當(dāng)從實(shí)質(zhì)上和形式匕

保持獨(dú)立性，不得因任何利害關(guān)系影響其客觀性。

Article11Whenacceptinganauditorreviewengagement,aswellasanassurance

engagement,accountingfirmsshallapplysafeguardstomaintainindependenceofthefirmand

engagementteams.Thesesafeguardscomprisefirm-widesafeguardsandengagement

safeguards.

第十一條會(huì)計(jì)師事務(wù)所在承辦審計(jì)和審閱業(yè)務(wù)以及其他鑒證業(yè)務(wù)時(shí)，應(yīng)當(dāng)從整體層面和

具體業(yè)務(wù)層面采取措施，以保持會(huì)計(jì)師事務(wù)所和項(xiàng)目組的獨(dú)立性。

Chapter4Objectivity

第四章客觀和公正

Article12ACPAshallactfairlyandtruthfully,nottocompromisetheirprofessional

judgmentbecauseofbias,conflictofinterestortheundueinfluenceofothers.

第十二條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)公正處事、實(shí)事求是，不得由于偏見、利益沖突或他人的不當(dāng)

影響而損害自己的職業(yè)判斷。

Article13ACPAshallnotperformarelevantprofessionalserviceifacircumstanceor

relationshipbiasesorundulyinfluencestheCPA'sprofessionaljudgmentwithrespecttothat

service.

第十三條，如果存在導(dǎo)致職業(yè)判斷出現(xiàn)偏差，或?qū)β殬I(yè)判斷產(chǎn)生不當(dāng)影響的情形，注冊(cè)

會(huì)計(jì)師不得提供相關(guān)的專業(yè)服務(wù)。

Chapter5ProfessionalCompetenceandDueCare

第五章專業(yè)勝任能力和應(yīng)有的關(guān)注

Article14ACPAshallattainandmaintainprofessionalcompetencethroughteducation,train

ingandpractice.

第十四條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)通過教育、培訓(xùn)和職執(zhí)業(yè)實(shí)踐獲取和保持專業(yè)勝任能力。

Article15ACPAshallcontinuouslybeawareofandunderstandrelevantlegal,technicaland

professionaldevelopments,maintainprofessionalknowledgeandskillattherequiredlevelto

ensurethatclientsreceiveprofessionalservices.

第十五條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)持續(xù)了解并掌握當(dāng)前法律、技術(shù)和實(shí)務(wù)的發(fā)展變化，將專業(yè)知

識(shí)和技能始終保持在應(yīng)有的水平，確保為客戶提供具有專業(yè)水準(zhǔn)的服務(wù)。

Article16ACPAshallexercisesoundprofessionaljudgmentinapplyingprofessional

knowledgeandskill.

第十六條，在應(yīng)用專業(yè)知識(shí)和技能時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)合理運(yùn)用職業(yè)判斷。

Article17ACPAshallmaintainduecare,complywithapplicableprofessionalstandardsand

ethicalrequirements,actdiligentlyinaccordancewiththerequirementsofanassignment,

carefully,thoroughlyandonatimelybasis.

第十七條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)保持應(yīng)有的關(guān)注，遵守執(zhí)業(yè)準(zhǔn)則和職業(yè)道德規(guī)范的而要求,

勤勉盡責(zé)，認(rèn)真、全面、及時(shí)地完成工作任務(wù)。

Article18ACPAshalltakereasonablestepstoensurethatthoseworkingundertheirauthori

tyinaprofessionalcapacityhaveappropriatetrainingandsupervision.

第十八條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)采取適當(dāng)措施，確保在其領(lǐng)導(dǎo)下工作的人員得到應(yīng)有的培

訓(xùn)的督導(dǎo)。

Article19Whereappropriate,aCPAshallmakeclientsorotherusersoftheengagement

reportsawareofthelimitationsinherentintheprofessionalservices.

第十九條,注冊(cè)會(huì)計(jì)師在必要時(shí)應(yīng)當(dāng)使客戶以及業(yè)務(wù)報(bào)告的其他使用者了解專業(yè)服務(wù)的

固有局限性。

Chapter6Confidentiality

第六章保密

Article20ACPAshallmaintainconfidentialityofconfidentialinformationacquiredfrompro

fessionalactivities,andrefrainfrom:

第二十條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)職業(yè)活動(dòng)中獲知的涉密信息保密，不得有下列行為：

(a)Disclosingoutsidethefirmconfidentialinformationacquiredwithouttheclient's

authorityorunlessthereisalegalrighttodisclose;and

(一)未經(jīng)客戶授權(quán)或法律法規(guī)允許，向會(huì)計(jì)師事務(wù)所以外的第三方披露其所獲知的涉

密信息；

(b)Usingconfidentialinformationacquiredtotheirpersonaladvantageortheadvantageof

thirdparties.

(二)利用所獲知的涉密信息為自己或第三方謀取利益。

Article21ACPAshallmaintainconfidentialityofconfidentialinformationdisclosedbyapros

pectiveclientoremployer.

第二十一條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)擬接受的客戶或擬受雇的工作單位向其披露的涉密信息

保密。

Article22ACPAshallmaintainconfidentialityofconfidentialinformationwithinthefirm.

第二十二條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)所在會(huì)計(jì)師事務(wù)所的涉密信息保密。

Article23ACPAshallmaintainconfidentialityinasocialenvironment,beingalerttothe

possibilityofinadvertentdisclosure,particularlytoacloseorimmediatefamilymember;ora

personwithcloserelationship.

第二十三條，注冊(cè)會(huì)計(jì)師在社會(huì)交往中應(yīng)當(dāng)履行保密義務(wù)，警惕無意中泄密的可能性,

特別是警惕無意中向近親屬或關(guān)系密切的人員泄密的可能性。

Article24ACPAshalltakestepstoensurethatstaffundertheCPA'scontrolandpersons

fromwhomadviceandassistanceisobtainedrespectthedutyofconfidentiality.

第二十四條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)采取措施，確保下級(jí)員工以及提供建議和幫助的人員履行

保密義務(wù)。

Article25EvenaftertheendofrelationshipsbetweenaCPAandaclient,theCPAstillneed

tomaintainconfidentialityofconfidentialinformationacquiredfrompriorprofessionalactivities.

第二十五條，在終止與客戶的關(guān)系后，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)以前在職業(yè)活動(dòng)中獲知的涉密

信息保密。

WhenaCPAacquiresanewclient,theCPAisentitledtousepriorexperience,butshallnot

useordiscloseanyconfidentialinformationacquiredasaresultofpriorprofessionalactivities.

如果獲得新客戶，注冊(cè)會(huì)計(jì)師可以利用以前的經(jīng)驗(yàn)，但不得利用或披露以前執(zhí)業(yè)活動(dòng)中

獲知的涉密信息。

Article26ThefollowingarecircumstanceswhereCPAscandiscloseconfidentialinformation:

第二十六條，在下列情形下，注冊(cè)會(huì)計(jì)師可以披露涉密信息：

(a)Disclosureispermittedbylawandisauthorizedbytheclient;

(一)法律法規(guī)允許披露，并且取得客戶的授權(quán)；

(b)Disclosureisrequiredbylaw,forexample,toproducedocumentsorotherprovisionof

evidenceinthecourseoflegalproceedingsorarbitrations,ordisclosetotheappropriate

regulatorybodyofinfringementsofthelawthatcometolight;

(二)根據(jù)法律法規(guī)的要求，為法律訴訟、仲裁準(zhǔn)備文件或提供證據(jù)，以及向監(jiān)管機(jī)構(gòu)

報(bào)告所發(fā)現(xiàn)的違法行為；

(c)Toprotecttheirlegalinterestsinlegalproceedingsorarbitrationsifpermittedbylawor

regulation;

(三)法律法規(guī)允許的情況下，在法律訴訟、仲裁中維護(hù)自己的合法權(quán)益；

(d)TocomplywiththequalityreviewofregulatorybodiesortheinstitutesofCPAs,orto

respondtoaninquiryorinvestigationbythem;and

(四)接受注冊(cè)會(huì)計(jì)師協(xié)會(huì)或監(jiān)管機(jī)構(gòu)的執(zhí)業(yè)質(zhì)量檢查，答復(fù)其詢問和調(diào)查；

(e)Othercircumstancesprescribedbylaworregulation,professionalstandardsorethicalre

quirements.

(五)法律法規(guī)、執(zhí)業(yè)準(zhǔn)則和職業(yè)道德規(guī)范規(guī)定的其他情形。

Article27Indecidingwhethertodiscloseconfidentialinformation,relevantfactorsto

considerinclude:

第二十七條，在決定是否披露涉密信息時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮下列因素：

(a)Whetherthedisclosureofconfidentialinformationisprohibitedbylaworregulationif

theclientconsentstothedisclosure;

(-)客戶同意披露的涉密信息，是否為法律法規(guī)所禁止；

(b)Whethertheinterestsofallpartiescouldbeharmediftheclientconsentstothedisclosu

reofinformationbytheCPA;

(二)如果客戶同意披露涉密信息，是否會(huì)損害利害關(guān)系人的利益；

(c)Whetheralltherelevantinformationisknownandsubstantiated;

（三）是否已了解和正式所有相關(guān)信息；

（d）Thetypeofcommunicationthatisexpectedandtowhomitisaddressed;and

（四）信息披露的方式和對(duì)象。

（e）Anypossiblelegaldutythatmaybeassumedandthepossibleoutcomeofdisclosure.

（五）可能承擔(dān)的法律責(zé)任和后果。

Chapter7ProfessionalBehavior

第七章，良好職業(yè)行為

Article28ACPAshallcomplywithrelevantlawsandregulations,andavoidanyactionthat

maydiscredittheprofession.

第二十八條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)遵守相關(guān)法律法規(guī)，避免發(fā)生損害職業(yè)聲譽(yù)的行為。

Article29Inmarketingandpromotingthemselvesandtheirwork,theCPAsshallbe

objective,truthfulandactappropriately,andnotbringtheprofessionintodisrepute.

第二十九條，注冊(cè)會(huì)計(jì)師在向公眾傳遞信息以及推介自己和工作時(shí);應(yīng)當(dāng)客觀、真實(shí)、

得體，不得損害職業(yè)形象。

Article30ACPAshallbehonestandtruthfulandnot:

第三十條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)誠(chéng)實(shí)、實(shí)事求是，不得有下列行為：

（a）Makeexaggeratedchaimsfortheservicestheyareabletooffer,thequalificationshall

theypossess,orexperiencetheyhavegained;or

（一）夸大宣傳提供的服務(wù)、擁有的資質(zhì)或獲得的經(jīng)驗(yàn)；

（b）Makedisparagingreferencesorunsubstantiatedcomparisonshalltotheworkofother

CPAs.

（二）貶低或無根據(jù)地比較其他注冊(cè)會(huì)計(jì)師的工作。

ChinaCodeofEthicsforCertifiedPublicAccountantsNo.2-----ConceptualFramework

中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德守則第2號(hào)——職業(yè)道德概念框架

Chapter1GeneralProvisions

第一章總則

Article1ThepurposeofthisCodeistoestablishstandardsforcertifiedpublicaccountants'

professionalbehavior;andestablishaconceptualframeworkinordertoassistCPAsincomplying

withthefundamentalprinciplesofprofessionalethics.

第一條，為了規(guī)范注冊(cè)會(huì)計(jì)師職業(yè)行為，建立職業(yè)道德概念框架，指導(dǎo)注冊(cè)會(huì)計(jì)師遵循

職業(yè)道德進(jìn)本原則，制定本守則。

Article2Conceptualframeworkisusedtoaddressethicalissues.ACPAshallapplyconceptu

alframeworkto:

第二條，職業(yè)道德概念框架是指解決職業(yè)問題的思路和方法，用以指導(dǎo)注冊(cè)會(huì)計(jì)師：

(a)Identifythreatstocompliancewiththefundamentalprinciples;

(一)識(shí)別對(duì)職'也道德基本原則的不利影響；

(b)Evaluatethesignificanceofthethreatsidentified;and

(二)評(píng)價(jià)不利影響的嚴(yán)重程度；

(c)Applysafeguards,whennecessary,toeliminatethethreatsorreducethemtoan

acceptablelevel.

(三)必要時(shí)采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃健?/p>

Article3ACPAshalluseprofessionaljudgmentinapplyingthisconceptualframework.

第三條，在運(yùn)用職'業(yè)道德概念框架時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)運(yùn)用職業(yè)判斷。

Article4ACPAshallevaluateanythreatstocompliancewiththefundamentalprinciples

whentheCPAknowsofcircumstancesthatmaycompromisecompliancewiththefundamental

principles.ACPAshalltakequalitativeaswellasquantitativefactorsintoaccountwhen

evaluatingthesignificanceofathreat.

第四條，如果發(fā)現(xiàn)存在可能違反職業(yè)道德基本原則的情形，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)其對(duì)職

業(yè)道德基本原則的不利影響。在評(píng)價(jià)不利影響的嚴(yán)重程度時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)從性質(zhì)和數(shù)量

兩個(gè)方面予以考慮。

Article5Whenencountersituationsinwhichthreatsarenotatanacceptablelevel,aCPA

shalldeterminewhetheranypossiblesafeguardsareavailabletoeliminatethethreatsorreduce

themtoanacceptancelevel.

第五條，如果認(rèn)為對(duì)職業(yè)道德基本原則的不利影響超出可接受的水平，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)

確定是否能夠采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃健?/p>

Chapter2ThreatstoCompliancewiththeFundamentalPrinciples

第二章對(duì)遵循職業(yè)道德基本原則產(chǎn)生不利影響的因素

Article6Compliancewiththefundamentalprinciplesmaypotentiallybethreatenedbya

broadrangeoffactors.Thenatureandsignificanceofthethreatsmaydifferdependingonthe

typeofengagementtheCPAperforms.

第六條，注冊(cè)會(huì)計(jì)師對(duì)職業(yè)道德基本原則的遵循可能受到多種因素的不利影響。不利影

響的性質(zhì)和嚴(yán)重程度因注冊(cè)會(huì)計(jì)師提供服務(wù)類型的不同而不同。

Threatsfallintooneormoreofthefollowingcategories:

(1)Self-interest;(2)Self-review;(3)Advocacy;(4)Familiarity;and(5)Intimidation.

可能對(duì)遵循職業(yè)道德基本原則產(chǎn)生不利影響的因素包括自身利益、自我評(píng)價(jià)、過度推介、

密切關(guān)系和外在壓力。

Article7Examplesofcircumstancesthatcreateself-interestthreatsforaCPAinclude:

第七條自身利益導(dǎo)致不利影響的情形主要包括：

(a)Amemberoftheassuranceteamhavingadirectfinancialinterestintheassuranceclient.

(一)鑒證業(yè)務(wù)項(xiàng)目組成員在鑒證客戶中擁有直接經(jīng)濟(jì)利益；

(b)Afirmhavingunduedependenceontotalfeesfromaclient.

(二)會(huì)計(jì)師事務(wù)所的收入過分依賴某一客戶。

(c)Amemberoftheassuranceteamhavingasignificantclosebusinessrelationshipwithan

assuranceclient.

(三)鑒證業(yè)務(wù)項(xiàng)目組成員與鑒證客戶存在重要密切的商業(yè)關(guān)系。

(d)Afirmbeingconcernedaboutthepossibilityoflosingasignificantclient.

(四)會(huì)計(jì)師事務(wù)所擔(dān)心可能失去某一重要客戶。

(e)Amemberoftheassuranceteamenteringintoemploymentnegotiationswiththeassura

neeclient.

(五)鑒證'業(yè)務(wù)項(xiàng)目組成員正在于鑒證客戶協(xié)商受雇于該客戶；

(f)Afirmenteringintoacontingentfeearrangementrelatingtoanassuranceengagement.

(六)會(huì)計(jì)師事務(wù)所與客戶就鑒證業(yè)務(wù)達(dá)成或有收費(fèi)的協(xié)議。

(g)ACPAdiscoveringasignificanterrorwhenevaluatingtheresultsofaprevious

professionalserviceperformedbyamemberoftheCPA'sfirm.

(七)注冊(cè)會(huì)計(jì)師在評(píng)價(jià)所在會(huì)計(jì)師事務(wù)所以往提供的專'業(yè)服務(wù)時(shí)，發(fā)現(xiàn)了重大錯(cuò)誤。

Article8Examplesofcircumstancesthatcreateself-reviewthreatsforaCPAinclude:

第八條，自我評(píng)價(jià)導(dǎo)致不利影響的情形主要包括：

(a)Afirmissuinganassurancereportontheeffectivenessoftheoperationoffinancial

systemsafterdesigningorimplementingthesystems.

(一)會(huì)計(jì)師事務(wù)所在對(duì)客戶提供財(cái)務(wù)系統(tǒng)的設(shè)計(jì)或操作服務(wù)后，又對(duì)系統(tǒng)的運(yùn)行有效

性出具鑒證報(bào)告；

(b)Afirmhavingpreparedtheoriginaldatausedtogeneraterecordsthatarethesubject

matteroftheassuranceengagement.

(二)會(huì)計(jì)師事務(wù)所為客戶編制原始數(shù)據(jù)，這些數(shù)據(jù)構(gòu)成鑒證業(yè)務(wù)的對(duì)象；

(c)Amemberoftheassuranceteambeing,orhavingrecentlybeen,adirectororofficerof

theclient.

(三)鑒證業(yè)務(wù)項(xiàng)目組成員擔(dān)任或最近曾經(jīng)擔(dān)任客戶的董事或高級(jí)管理人員。

(d)Amemberoftheassuranceteambeing,orhavingrecentlybeen,employedbytheclient

inapositiontoexertsignificantinfluenceoverthesubjectmatteroftheengagement.

(四)鑒證業(yè)務(wù)項(xiàng)目組成員目前或最近曾經(jīng)受雇于客戶，并且對(duì)所處職位能夠?qū)﹁b證對(duì)

象施加重大影響：

(e)Thefirmperformingaserviceforanassuranceclientthatdirectlyaffectsthesubject

matterinformationoftheassuranceengagement.

(五)會(huì)計(jì)師事務(wù)所為鑒證客戶提供直接影響鑒證對(duì)象信息的其他服務(wù)。

Article9ExamplesofcircumstancesthatcreateadvocacythreatsforaCPAinclude:

第九條，過度推介導(dǎo)致不利影響的情形主要包括：

(a)Thefirmpromotingsharesinauditclient;

(b)ACPAactingasanadvocateonbehalfofanauditclientinlitigationordisputeswiththird

parties.

(--)會(huì)計(jì)師事務(wù)所推介審計(jì)客戶的股份；

(-)在審計(jì)客戶與第三方發(fā)生訴訟或糾紛時(shí)，注冊(cè)會(huì)計(jì)師擔(dān)任客戶的辯護(hù)人。

Aritcle10ExamplesofcircumstancesthatcreatfamilaritythreatsforaCPAinclude:

第卜條，密切關(guān)系導(dǎo)致不利影響的情形主要包括：

(a)Amemberoftheengagementteamhavingacloseorimmediatefamilymemberwhoisa

directororofficeroftheclient.

(一)項(xiàng)目組成員的近親屬擔(dān)任客戶的董事或高級(jí)管理人員。

(b)Amemberoftheengagementteamhavingacloseorimmediatefamilymemberwhois

anemployeeoftheclientwhoisinapositiontoexertsignificantinfluenceoverthesubject

matteroftheengagement.

(二)項(xiàng)目組成員的近親屬是客戶的員工，其所處職位能夠?qū)I(yè)務(wù)對(duì)象施加重大影響；

(c)Adirectororofficeroftheclientoranemployeeinapositiontoexertsignificant

influenceoverthesubjectmatteroftheengagementhavingrecentlyservedasthe

engagementpartner.

(三)客戶的董事、高級(jí)管理人員或所處職位能夠?qū)I(yè)務(wù)對(duì)象施加重大影響的員工，最

近曾經(jīng)擔(dān)任會(huì)計(jì)師事務(wù)所的項(xiàng)目合伙人。

(d)ACPAacceptinggiftsorpreferentialtreatmentfromaclient;

(四)注冊(cè)會(huì)計(jì)師接受客戶的禮品或款待；

(e)Apartnerorsenioremployeeofthefirmhavingalongassociationwiththeassurance

client.

(五)會(huì)計(jì)師事務(wù)所的合伙人或高級(jí)員工與鑒證客戶存在長(zhǎng)期業(yè)務(wù)關(guān)系。

Article11ExamplesofcircumstancesthatcreatintimidationthreatsforaCPAinclude:

第卜一條，外在壓力導(dǎo)致不利影響的情形主要包括：

(a)Afirmbeingthreatenedwithdimissalfromaclientengagement.

(-)會(huì)計(jì)師事務(wù)所受到客戶解除業(yè)務(wù)關(guān)系的威脅。

(b)Anauditclientindicatingthatitwillnotawardaplannednon-assurancecontracttothe

firmifthefirmcontinuestodisagreewiththeclient'saccountingtreatmentforaparticular

transaction.

(二)審計(jì)客戶表示，如果會(huì)計(jì)師事務(wù)所不同意對(duì)某項(xiàng)交易的會(huì)計(jì)處理，則不再委托其

承辦擬議中的非鑒證業(yè)務(wù)；

(c)Afirmbeingthreatenedwithlitigationbytheclient;

(三)客戶威脅將起訴會(huì)計(jì)師事務(wù)所；

(d)Afirmbeingpressuredtoreduceinappropriatelytheextentofworkperformedinorder

toreducefees.

(四)會(huì)計(jì)師事務(wù)所受到降低收費(fèi)的影響而不恰當(dāng)?shù)乜s小工作范圍。

(e)ACPAfeelingpressuredtoagreewiththejudgmentofaclientemployeebecausethe

employeehasmoreexpertiseonthematterinquestion.

(五)由于客戶員工對(duì)所討論的事項(xiàng)更具有專長(zhǎng)，注冊(cè)會(huì)計(jì)師面臨服從其判斷的壓力；

(f)ACPAbeinginformedbyapartnerofthefirmthataplannedpromotionwillnotoccur

unlesstheCPAagreeswithanauditclient'sinappropriateaccountingtreatment.

(六)會(huì)計(jì)師事務(wù)所合伙人告知注冊(cè)會(huì)計(jì)師，除非同一審計(jì)客戶不恰當(dāng)?shù)臅?huì)計(jì)處理，否

則將影響晉升。

Chapter3SafeguardtoRespondtoThreats

第三章應(yīng)對(duì)不利影響的防范措施

Article12ACPAshallexercisejudgmenttodeterminehowtorespondtothreatsthatarenot

atanacceptablelevel,whetherbyapplyingsafeguardstoeliminatethethreatorreduceittoan

acceptablelevelorbyterminatingordecliningtherelevantengagement.

第十二條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)運(yùn)用判斷，確定如何應(yīng)對(duì)超出可接受水平的不利影響，包括采取

防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃?或者終止業(yè)務(wù)約定或拒絕接受業(yè)務(wù)委托。

Inexercisingthisjudgment,aCPAshallconsiderwhetherareasonableandinformedthird

party,weightingallthespecificfactsandcircumstancesavailabletotheCPAatthetime,would

belikelytoconcludethatthethreatswouldbeeliminatedorreducedtoanacceptablelevelby

theapplicationofthesafeguards,suchthatcompliancewiththefundamentalprinciplesisnot

compromised.

在運(yùn)用判斷時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮：一個(gè)理性且掌握充分信息的第三方，在權(quán)衡注冊(cè)會(huì)

計(jì)師當(dāng)時(shí)可獲得的所有具體事實(shí)和情況后，是否很可能認(rèn)為這些防范措施能夠消除不利影響

或?qū)⑵浣档椭量山邮艿乃?，以使職業(yè)道德基本原則不受損害。

Article13Safeguardsthatmayrespondtothreatsfallintotwobroadcategories:

(a)Safeguardscreatedbytheprofession,legislationorregulation;and

(b)Safeguardsintheworkenvironment.

第十三條，應(yīng)對(duì)不利影響的防范措施包括下列兩類：

(一)法律法規(guī)和職業(yè)規(guī)范規(guī)定的防范措施；

(二)在具體工作中采取的防范措施。

Article14Safeguardscreatedbytheprofession,legislationorregulationinclude

(a)Educational,trainingandexperiencerequirementsforentryintotheCPAprofession.

(b)Continuingprofessionaldevelopmentrequirements.

(c)Corporategovernanceregulations.

(d)Professionalstandardsandethicalrequirements.

(e)MonitoringanddisciplinaryproceduresofregulatorybodiesortheinstitutesofCPAs

(f)Externalreviewbyalegallyempoweredthirdpartyofthereports,returnsorother

informationproducedbyaCPA.

第十四條，法律法規(guī)和職業(yè)規(guī)范規(guī)定的防范措施主要包括：

(-)取得注冊(cè)會(huì)計(jì)師資格必須的教育、培訓(xùn)和經(jīng)驗(yàn)要求；

(-)持續(xù)的職業(yè)發(fā)展要求；

(三)公司治理方面的規(guī)定；

(四)執(zhí)業(yè)準(zhǔn)則和職業(yè)道德規(guī)范的要求；

(五)監(jiān)管機(jī)構(gòu)或注冊(cè)會(huì)計(jì)師協(xié)會(huì)的監(jiān)控和懲戒程序；

(六)由依法授權(quán)的第三方對(duì)注冊(cè)會(huì)計(jì)師編制的業(yè)務(wù)報(bào)告、申報(bào)資料或其他信息進(jìn)行外部

復(fù)核。

Article15Intheworkenvironment,safeguardstorespondtothreatscomprisefirm-wide

safeguardsandengagement-specificsafeguards.

第十五條，在具體工作中，應(yīng)對(duì)不利影響的防范措施包括會(huì)計(jì)師事務(wù)所層面的防范措施和具

體業(yè)務(wù)層面的防范措施。

Article16Examplesoffirm-widesafeguardsinclude:

第十六條，會(huì)計(jì)師事務(wù)所層面的防范措施主要包括：

(a)Leadershipofthefirmthatstressestheimportanceofcompliancewiththefundamental

principles.

(b)Leadershipofthefirmthatestablishestheexpectationthatmembersofanassurance

teamwillactinthepublicinterest.

(c)Policiesandprocedurestoimplementandmonitorqualitycontrolofengagements.

(d)Documentedpoliciesregardingtheneedtoidentifythreatstocompliancewiththe

fundamentalprinciples,evaluatethesignificanceofthosethreats,andapplysafeguards

toeliminateorreducethethreatstoanacceptablelevel.

(e)Documentedpoliciesandproceduresrequiringcompliancewiththefundamental

principles.

(f)Policiesandproceduresthatwillenabletheidentificationofinterestsorrelationships

betweenthefirmormembersofengagementteamsandclients.

(g)Policiesandprocedurestomonitortherelianceonrevenuereceivedfromasingle

client.

(h)Usingdifferentpartnersandengagementteamswithseparatereportinglinesforthe

provisionofnon-assuranceservicestoanassuranceclient.

（i）Policiesandprocedurestoprohibitindividualswhoarenotmembersofanengagement

teamfrominappropriatelyinfluencingtheoutcomeoftheengagement.

（j）Timelycommunicationofafirm'spoliciesandprocedures,includinganychangesto

them,toallpartnersandprofessionalstaff,andappropriatetrainingandeducationon

suchpoliciesandprocedures.

（k）Designatingamemberofseniormanagementtoberesponsibleforoverseeingthe

adequatefunctioningofthefirm'squalitycontrolsystem.

（I）Advisingpartnersandprofessionalstaffofassuranceclientsandrelatedentitiesfrom

whichindependenceisrequired.

（m）Publishedpoliciesandprocedurestoencourageandempowerstafftocommunicateto

seniorlevelswithinthefirmanyissuerelatingtocompliancewiththefundamental

principlesthatconcernsthem.

Adisciplinarymechanismtopromotecompliancewithpoliciesandprocedures.

第十六條會(huì)計(jì)師事務(wù)所層面的防范措施主要包括：

（一）領(lǐng)導(dǎo)層強(qiáng)調(diào)遵循職業(yè)道德基本原則的重要性；

（二）領(lǐng)導(dǎo)層強(qiáng)調(diào)鑒證業(yè)務(wù)項(xiàng)目組成員應(yīng)當(dāng)維護(hù)公眾利益；

（三）制定有關(guān)政策和程序，實(shí)施項(xiàng)目質(zhì)量控制，監(jiān)督業(yè)務(wù)質(zhì)量；

（四）制定有關(guān)政策和程序，識(shí)別對(duì)職業(yè)道德基本原則的不利影響，評(píng)價(jià)不利影響的嚴(yán)

重程度，采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃剑?/p>

（五）制定有關(guān)政策和程序，確保遵循職業(yè)道德基本原則；

（六）制定有關(guān)政策和程序，識(shí)別會(huì)計(jì)師事務(wù)所或項(xiàng)目組成員與客戶之間的利益或關(guān)系；

（七）制定有關(guān)政策和程序，監(jiān)控對(duì)某一客戶收費(fèi)的依賴程度；

（八）向鑒證客戶提供非鑒證服務(wù)時(shí),指派鑒證業(yè)務(wù)項(xiàng)目組以外的其他合伙人和項(xiàng)目組，

并確保鑒證業(yè)務(wù)項(xiàng)目組和非鑒證業(yè)務(wù)項(xiàng)目組分別向各自的業(yè)務(wù)主管報(bào)告工作；

（九）制定有關(guān)政策和程序，防止項(xiàng)目組以外的人員對(duì)業(yè)務(wù)結(jié)果施加不當(dāng)影響；

（十）及時(shí)向所有合伙人和專業(yè)人員傳達(dá)會(huì)計(jì)師事務(wù)所的政策和程序及其變化情況，并

就這些政策和程序進(jìn)行適當(dāng)?shù)呐嘤?xùn)；

（十?）指定高級(jí)管理人員負(fù)責(zé)監(jiān)督質(zhì)量控制系統(tǒng)是否有效運(yùn)行；

（十二）向合伙人和專業(yè)人員提供鑒證客戶及其關(guān)聯(lián)實(shí)體的名單，并要求合伙人和專業(yè)

人員與之保持獨(dú)立；

（卜三）制定有關(guān)政策和程序，鼓勵(lì)員工就遵循職業(yè)道德基本原則方面的問題與領(lǐng)導(dǎo)層

溝通；

（十四）建立懲戒機(jī)制，保障相關(guān)政策和程序得到遵守。

Article17Examplesofengagement-specificsafeguardsinclude:

（a）HavingaCPAwhowasnotinvolvedwiththenon-assuranceservicereviewthe

non-assuranceworkperformedorotherwiseadviseasnecessary.

（b）HavingaCPAwhowasnotamemberoftheassuranceteamreviewtheassurancework

performedorotherwiseadviseasnecessary.

（c）Consultingwiththecommitteeofindependentdirectorsoftheclient,aprofessional

regulatorybodyortheinstitutesofCPAs.

（d）Discussingethicalissueswiththosechargedwithgovernanceoftheclient.

（e）Disclosingtothosechargedwithgovernanceoftheclientthenatureofservicesprovided

andextentoffeescharged.

（f）Involvinganotherfirmtoperformorre-performpartoftheengagement.

（g）Rotatingpartnerorsenioremployeeoftheassuranceteam.

第十七條具體業(yè)務(wù)層面的防范措施主要包括：

（一）對(duì)已執(zhí)行的非鑒證業(yè)務(wù)，由未參與該業(yè)務(wù)的注冊(cè)會(huì)計(jì)師進(jìn)行復(fù)核，或在必要時(shí)

提供建議；

（二）對(duì)已執(zhí)行的鑒證業(yè)務(wù)，由鑒證業(yè)務(wù)項(xiàng)目組以外的注冊(cè)會(huì)計(jì)師進(jìn)行復(fù)核，或在必

要時(shí)提供建議；

（三）向客戶審計(jì)委員會(huì)、監(jiān)管機(jī)構(gòu)或注冊(cè)會(huì)計(jì)師協(xié)會(huì)咨詢；

（四）與客戶治理層討論有關(guān)的職業(yè)道德問題；

（五）向客戶治理層說明提供服務(wù)的性質(zhì)和收費(fèi)的范圍；

（六）由其他會(huì)計(jì)師事務(wù)所執(zhí)行或重新執(zhí)行部分業(yè)務(wù)；

（七）輪換鑒證業(yè)務(wù)項(xiàng)目組合伙人和高級(jí)員工。

Article18Thefollowingsafeguardsmayalsoincreasethelikelihoodofidentifyingor

deterringthebreachesoffundamentalprinciples:

(a)Effective,well-publicizedcomplaintsystemsoperatedbyaregulatorybody,the

institutesofCPAsortheaccountingfirm,whichenablepartners,employeesand

membersofthepublicdrawattentiontothebreachesoffundamentalprinciples.

(b)AnexplicitlystateddutyofCPAstoreportbreachesofethicalrequirementsbythe

accountingprofession,legislation,regulationortheaccountingfirm.

第十八條下列防范措施也有助于識(shí)別或制止違反職業(yè)道德基本原則的行為：

(-)監(jiān)管機(jī)構(gòu)、注冊(cè)會(huì)計(jì)師協(xié)會(huì)或會(huì)計(jì)師事務(wù)所建立有效的公開投訴系統(tǒng)，使會(huì)

計(jì)師事務(wù)所合伙人和員工以及公眾能夠注意到違反職業(yè)道德基本原則的行為；

(-)法律法規(guī)、職業(yè)規(guī)范或會(huì)計(jì)師事務(wù)所政策明確規(guī)定，注冊(cè)會(huì)計(jì)師有義務(wù)報(bào)告

違反職業(yè)道德基本原則的行為。

Article19Dependingonthenatureoftheengagement,aCPAmayalsoconsidertorely

onsafeguardsthattheclienthasimplemented.Howeveritisnotpossibletorelysolelyon

suchsafeguardstoreducethreatstoanacceptablelevel.

第十九條，注冊(cè)會(huì)計(jì)師可以根據(jù)'業(yè)務(wù)的性質(zhì)考慮依賴客戶采取的防范措施，但是僅

依賴客戶的防范措施，不可能將不利影響降低至可接受的水平。

Article20Examplesofsafeguardswithintheclient'ssystemsandproceduresinclude:

(a)Theclientrequirespersonsotherthanmanagementtoapprovetheappointmentofafirm

toperformanengagement.

(b)Theclienthascompetentemployeeswithexperienceandsenioritytomakemanagerial

decisions.

(c)Theclienthasimplementedinternalproceduresthatensureobjectivechoicesin

commissioningnon-assuranceengagement.

(d)Theclienthasacorporategovernancestructurethatprovidesappropriateoversightand

communicationsregardingthefirm'sservices.

Chapter4EthicalConflictResolution

第四章到的沖突問題的解決

Article21ACPAmayberequiredtosolveaconflictincomplyingwiththefundamentalprinciples.

第二十一條，在遵循職業(yè)道德基本原則時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)解決遇到的道德沖突問題。

Article22Wheninitiatingaconflictresolutionprocess,aCPAshallconsiderthefollowingfactors:

第二十二條，在解決到的沖突問題時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮下列因素：

(a)Relevantfacts;

(b)Ethicalissuesinvolved;

(c)Fundamentalprinciplesrelatedtothematterinquestion;

(d)Establishedinternalproceduresoftheaccountingfirmtoresolveaconflict;

(e)Alternativecoursesofaction.

(-)與道德沖突問題有關(guān)的事實(shí)；

(二)涉及的道德問題；

(三)道德沖突問題涉及的職業(yè)道德基本原則；

(四)會(huì)計(jì)師事務(wù)所制定的解決到的沖突問題的程序；

(五)可供選擇的措施

Havingconsideredtherelevantfactors,aCPAshalldeterminetheappropriatecourseof

action,weighingtheconsequencesofeachpossiblecourseofaction.Ifthematterremains

unresolved,theCPAmaywishtoconsultwithotherappropriatepersonwithinthefirmforhelp

inobtainingresolution.

在考慮上述因素并權(quán)衡可供選擇措施的后果后，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定適當(dāng)?shù)拇胧?。如?/p>

道德沖突問題仍無法解決，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮向會(huì)計(jì)師事務(wù)所內(nèi)部的適當(dāng)人員咨詢。

Article23Whereamatterinvolvesaconflictwithintheaccountingfirmorwithanoutside

organization,aCPAshalldeterminewhethertoconsultwiththeleadershipofthefirmorthose

chargedwithgovernanceoftheorganization.

第二十三條，如果與所在會(huì)計(jì)師事務(wù)所或外部單位存在到的沖突，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定

是否與會(huì)計(jì)師事務(wù)所領(lǐng)導(dǎo)層活外部單位治理層討論。

Article24ACPAshallconsiderdocumentingthesubstanceoftheissue,thedetailsof

resolution,andthedecisionsmadeconcerningthatissue.

第二十四條，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮涉及的道德沖突問題、解決問題的過程，以及做出的

相關(guān)決策。

Article25Ifasignificantconflictcannotberesolved,aCPAmayconsiderobtainingadvice

fromtheinstitutesofCPAsorfromlegaladvisors.

第二十五條，如果某項(xiàng)重大道德沖突問題未能解決，注冊(cè)會(huì)計(jì)師可以考慮向注冊(cè)會(huì)計(jì)師

協(xié)會(huì)或法律顧問咨詢。

Article26Itafterexhausti