为了促使我国注册会计师行业规范发展，提高注册会计师执业质量和职业道德水平，促进经济体制改革深入进行，保障社会主义市场经济秩序正常运行，维护国家、企业、公众利益和注册会计师合法权益，根据《中华人民共和国注册会计师法》（以下简称《注册会计师法》）和国务院要求 In order to promote the development of the CPA industry in our country, improve the CPA’s professional quality and professional ethics, promote the further reform of the economic system, safeguard the normal operation of the socialist market economy, safeguard the interests of the state, enterprises and the public and the lawful rights and interests of certified public accountants, People’s Republic of China Certified Public Accountants Act “(hereinafter referred to as” Certified Public Accountants Law ") and the State Council requirements