中国注册会计师职业道德守则（英文版）

　　chinacodeofethiscsforcertifiedpublicaccountants
　　chinacodeofethicsforcertifiedpublicaccountantsno.1--fundamentalprinciplesofprofessionalethics
　　chapter1generalprovisions
　　chapter2integrity
　　chapter3independence
　　chapter4objectivity
　　chapter5professionalcompetenceandduecare
　　chapter6confidentiality
　　chapter7professionalbehavior
　　chapter8supplementaryprovisions
　　chinacodeofethicsforcertifiedpublicaccountantsno.2--conceptualframework
　　chapter1generalprovisions
　　chapter2threatstocompliancewiththefundamentalprinciples
　　chapter3safeguardstorespondtothreats
　　chapter4ethicalconflictresolution
　　chapter5supplementaryprovisions
　　chinacodeofethicsforcertifiedpublicaccountantsno.3--specificrequirementsinprovidingprofessionalservices
　　chapter1generalprovisions
　　chapter2professionalappointment
　　chapter3conflictsofinterest
　　chapter4secondopinions
　　chapter5fees
　　chapter6marketingprofessionalservices
　　chapter7giftsandhospitality
　　chapter8custodyofclientassets
　　chapter9requirementsforobjectivity
　　chapter10supplementaryprovisions
　　chinacodeofethicsforcertifiedpublicaccountantsno.4--independencerequirementsforauditandreviewengagements
　　chapter1generalprovisions
　　chapter2basicrequirements
　　chapter3financialinterests
　　chapter4loansandguarantees
　　chapter5businessrelationships
　　chapter6familyandpersonalrelationships
　　chapter7employmentwithanauditclient
　　chapter8temporarystaffassignments
　　chapter9thememberoftheauditteamrecentlythatservedasadirector，officerorspecificemployeeoftheauditclient
　　chapter10actingasadirectororofficeroftheauditclient
　　chapter11longassociationwithanauditclient
　　chapter12provisionofnon-assuranceservicestoauditclients
　　chapter13fees
　　chapter14compensationandevaluationpolicies
　　chapter15giftsandhospitality
　　chapter16actualorthreatenedlitigation
　　chapter17reportsthatincludearestrictiononuseanddistribution
　　chapter18supplementaryprovisions
　　chinacodeofethicsforcertifiedpublicaccountantsno.5--independencerequirementsforotherassuranceengagements
　　chapter1generalprovisions
　　chapter2basicrequirements
　　chapter3financialinterests
　　chapter4loansandguarantees
　　chapter5businessrelationships
　　chapter6familyandpersonalrelationships
　　chapter7employmentwithassuranceclients
　　chapter8thememberoftheassuranceteamthatrecently
　　servedasadirector，officerorspecificemployeeoftheassuranceclient
　　chapter9actingasadirectororofficeroftheassuranceclient
　　chapter10longassociationwithassuranceclients
　　chapter11provisionofnon-assuranceservicestoassuranceclient
　　chapter12fees
　　chapter13giftsandhospitality
　　chapter14actualorthreatenedlitigation
　　chapter15supplementaryprovisions
　　definitionsinchinacodeofethicsforcertifiedpublicaccountants
　　chinacodeofethicsfornon-practisingcicpamembers
　　chinacodeofethicsfornon-practisingcicpamembers
　　chapter1generalprovisions
　　chapter2fundamentalprinciplesofprofessionalethics
　　chapter3conceptualframework
　　chapter4potentialconflicts
　　chapter5preparationandreportingofinformation
　　chapter6actingwithsufficientexpertise
　　chapter7financialinterests
　　chapter8inducements
　　chapter9supplementaryprovisions
　　definitionsinchinacodeofethicsfornon-practisingcicpamembers
　　postscript

　　    This book is the English version of "China Code of Ethics for Certified Public Accountants" and "China Code of Ethics for Non-Practising CICPA Members". The publication of this book is intended to strengthen commu-nication with international and regional professional accounting organiza-tions， and accounting organizations in other jurisdictions， promote knowl-edge sharing and international cooperation on ethics， and actively promote bilateral or multilateral recognition of equivalence of code of ethics on the basis of international convergence.