中华人民共和国注册会计师法/Chapter 1 总则Article 4Not yet in force会计师事务所是依法设立并承办注册会计师业务的机构。注册会计师执行业务，应当加入会计师事务所。Laws · NPC Standing Committee · In force from January 1, 2027Article 3Back to full textArticle 5