关键词: 专职执业, 立法目的, 注册会计师法, 注册会计师

Abstract: In the Revised Draft, the provisions on the full-time practice of certified public accountants are newly added, and the certified public accountants who obtain salary income from other institutions will be givenadministrative penalties. The stipulationsabout the“full-time practice”in the Revised Draft does not comply with the reality, which conflicts with the basic logic and the historical tradition. The relative stipulations deviate from the legislative value, and there exist major defects in the legislative choices. The“full-time practice”should refer to“specialized”and“independent”practice of the auditing services which are statutory for CPA's, the Revised Draft should regulate it from the two aspects of“specialized”and“independent”. The legislative provisions of“full-time practice”should learn from the historical tradition, keep a foothold on the reality, take into account the rights and interests of all parties, and give consideration to the freedom of the profession while maintaining the value of the industrial order. In order to weaken the excessive pursuit of the Revised Draft on “specialized”practice, it is suggested to limit the connotation of the“full-time practice”, delete the provision concerning“obtaining salary income from other institutions”, and add professional avoidance of certified public accountants. In order to correct the deviation from the“independent”practice in the Revised Draft, it is suggested to prohibitthe public power from seeking rent in the profession of certified public accountants, and add the occupational prohibition period for the retirees to engage in the profession of certified public accountants.

Key words: full-time practice, legislative intent, CPA Law, certified public accountant