제1조(목적) ···················································· 10
제2조(직무범위) ············································· 10
제3조(자격) ···················································· 10
제4조(결격사유) ············································· 10
제2장 시험
제5조(공인회계사시험) ·································· 11
제6조(시험의 일부면제) ································· 15