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Article NO. Content

Title：

Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants  CH

Amended Date： 2024.02.02 
Article Content Chapter Content Search Article No. Search Amended Article Legislative History Chinese
Article 6 CPAs and those assistants who help CPAs carry out audit and attestation work (hereinafter collectively referred to as "auditors") shall expand their professional knowledge and practical experience and shall adhere to a code of professional ethics.<br/>CPAs shall pursue continuing professional development and shall see to it that their assistants pursue continuing development.