Certified Public Accountants Law

Certified Public Accountants Law of the People’s Republic of China
中华人民共和国注册会计师法

[Current Text: Chinese only]

Full text of the Law as amended is not yet available

(adopted Oct. 31, 1993, effective Jan. 1, 1994; amended and effective Aug. 31, 2014; amended June 26, 2026, effective Jan. 1, 2027)

• Status: Amendment passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafter: Ministry of Finance
• Submitter: State Council
• Legislative Plans
  • Five-year: 14^th NPCSC Category I
  • Annual: 2012 (backup), 2013 (backup), 2025 (backup), 2026
• Legislative History & Text
  • NPCSC deliberation – round #2 (final): June 23–26, 2026 (Chinese only)
  • NPCSC deliberation – round #1: Feb. 25–26, 2026 (Chinese only 🆚) 💬
    • Public consultation: Feb. 25–Mar. 28, 2026
  • State Council public consultation (revision): Oct. 18 – Nov. 18, 2021 (Chinese only)
  • State Council public consultation (amendment): Mar. 31 – Apr. 30, 2012 (Chinese only)
• Legislative Records
  • Explanation (Feb. 25, 2026)
  • Report on Results of Deliberation (June 23, 2026)
  • Report on Suggestions for Revision (June 26, 2026)
  • Presidential Order (June 26, 2026)

NPC Observer Coverage

• NPCSC Session Watch: Social Assistance, Fire and Rescue Personnel, CPAs & NPC Preparations (Feb. 10, 2026)

Last updated: June 26, 2026, 12:26 EDT