제22조(명의대여등 금지) ······························· 31
제5장 회계법인
제23조(설립) ··················································· 32
제24조(회계법인의 등록) ······························· 33
제25조
제26조(이사 등) ············································· 34
제27조(자본금등) ··········································· 35
제28조(손해배상준비금) ································· 35
제29조(타법인출자의 제한등) ························ 36
제30조(회계처리등) ········································ 36
제31조(명칭) ··················································· 37
제32조(사무소) ··············································· 37
제33조(직무제한) ··········································· 37
제34조(업무의 집행방법) ······························· 38
제35조(경업의 금지) ······································ 38
제36조(탈퇴) ··················································· 39
제37조(해산) ··················································· 39
제38조(정관변경의 신고) ······························· 40
제39조(등록취소 등) ······································ 40
제39조의2(청문) ············································· 41
제40조(준용규정) ··········································· 41