以下为句子列表：
英文: 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
中文: 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。
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英文: An audit committee, in its capacity as a committee of the board of directors, shall be directly responsible for the appointment, compensation, and oversight of the work of any registered public accounting firm employed by that issuer (including resolution
中文: 审计委员会因其是由董事会成员组成的委员会，应当直接负责为上市公司指定、偿付和监督备案登记的注册会计师事务所的编制、发布审计报告和其他相关工作。
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英文: 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 .
中文: 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。
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英文: Article 171 A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make an
中文: 第一百七十一条公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。
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英文: Beginning 180 days after the SEC certifies that the Board is operational, it shall be unlawful for any person who is not with a registered public accounting firm to prepare or issue, or to participate in the preparation or issuance of, any audit report wi
中文: 在证券交易委员会批准本委员会正式运行180天后，未在备案登记的注册会计师事务所登记而编制或发布、或者参与编制或发布任何审计报告的人员，均属违法。
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