Any unit or individual may not, by any means, ask or express implicitly their intention to the certified public accountant and the accounting firm to which the certified accountant belongs to issue false or inappropriate auditing report .
Any unit or individual may not, by any means, ask or express implicitly their intention to the certified public accountant and the accounting firm to which the certified accountant belongs to issue false or inappropriate auditing report .
任何单位或者个人不得以任何方式要求或者示意注册会计师及其所在的会计师事务所出具不实或者不当的审计报告。