A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crim
A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crim
会计师事务所、注册会计师违反本法第二十条、第二十一条的规定，故意出具虚假的审计报告、验资报告，构成犯罪的，依法追究刑事责任。