2002年6月25日,中国注册会计师协会发布了《中国注册会计师职业道德规范指导意见》(以下简称《指导意见》)。制定《指导意见》是中国注册会计师协会为了规范注册会计师职业道德行为,提高注册会计师职业道德水准,保护社会公众利益而采取的重要措施。 目前,注册会计师行业在职业道德方面存在着 On June 25, 2002, the Chinese Institute of Certified Public Accountants issued the Guiding Opinions on Professional Ethics of Chinese Certified Public Accountants (hereinafter referred to as Guiding Opinions). The formulation of “Guiding Opinions” is an important measure adopted by the Chinese Institute of Certified Public Accountants in order to standardize CPA professional ethics, raise CPA professional ethics and protect the public interest. At present, the CPA industry exists in terms of professional ethics