제40조의2(정의) ············································· 42
제40조의3(직무 범위) ···································· 43
제40조의4(외국공인회계사의 등록) ·············· 43
제40조의5(외국공인회계사의 등록거부) ······· 44
제40조의6(외국공인회계사의 등록취소) ······· 45
제40조의7(외국회계법인의 등록) ·················· 45
제40조의8(외국회계법인의 등록취소 등) ····· 46
제40조의9(외국공인회계사의 업무수행 방식) 48
제40조의10(고용, 동업 등의 금지) ··············· 49
제40조의11(자격의 표시 등) ························· 49
제40조의12(회계법인에 대한 출자) ·············· 51
제40조의13(영업보고서 등 제출) ·················· 51
제40조의14(체류 의무) ·································· 51
제40조의15(구비서류의 제출) ························ 52
제40조의16(비밀 엄수) ·································· 52
제40조의17(징계) ··········································· 53
제40조의18(준용규정) ···································· 5