Accounting Law and its related regulations

Author: Compiled by the Legal Publishing Center of the China Legal Publishing House
Publisher:
Publishing Date: 2003-04-01
Features: The accounting profession is a product of the market economy. The "Accountants at Law Act" stipulates the examination and registration system for certified public accountants, regulates their professional qualifications, scope of practice, and rules of practice, and clarifies the fundamental professional ethical standards for accountants at law. The Act also provides corresponding regulations for the practice entities of accountants at law—accounting firms. With the gradual improvement of the rule of law, the legal system has become increasingly complex. However, the development of the rule of law is not limited to the development of the legal system; more importantly, it requires that ordinary citizens progress in sync with the rule of law. China Legal Publishing House, with the pursuit of a rule-of-law-based China, uses legal publishing as a platform, fulfills its mission of meeting readers' needs, and relies on a professional legal research center composed of experts and scholars from the theoretical and practical sectors of law. Standing on the actual connections within the legal system, China Legal Publishing House sincerely presents this "Selected Regulations Series." Compared to similar publications, "Selected Regulations" has the following features:
Expert-compiled Regulations—China Legal Publishing House, leveraging its unique and profound academic resources, invites experts and scholars from various legal fields to form the Legal Research Center to oversee the "Selected Regulations." These experts and scholars deeply understand the intrinsic connections within the legal system, providing professional guidance that sets them apart.
Distinctive in Connection—The entire series is divided into three parts, centered on the concept of connection: The introduction part focuses on the actual selection process, taking the main laws as the core, emphasizing the intrinsic connections among the selected regulations. The content of the regulations is divided into two levels: the main law and related regulations, presenting a three-dimensional overview of the regulations. The main laws are also annotated with article summaries to outline the key points of the provisions. The appendix selectively provides a directory of other relevant laws and regulations (including judicial interpretations and other regulatory documents) and carefully compiles reference materials, including academic works and practical reading materials, to facilitate readers' in-depth understanding and study. This structure aims to strike a balance between comprehensiveness and conciseness to ensure the authority and practicality of the series.
Affordable for Popularization—Laws rooted in government institutions must ultimately penetrate the hearts of citizens. To promote the widespread understanding and dissemination of the law, "Selected Regulations" strives to reduce costs while ensuring book quality, offering them to the general public at the lowest price comparable to similar books.