中华人民共和国注册会计师法/Chapter 1 总则Article 3Not yet in force注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。Laws · NPC Standing Committee · In force from January 1, 2027Article 2Back to full textArticle 4