代理记账机构及其从业人员的义务：
Obligations of the bookkeeping agency and its employees:
（1）按照委托合同办理代理记账业务，遵守有关法律、行政法规和国家统一的会计制度的规定；
(1) handle the bookkeeping business as an agent in accordance with the entrustment contract, and abide by the provisions of relevant laws, administrative regulations and the unified national accounting system;
（2）对在执行业务中知悉的商业秘密应当保密；
(2) keep confidential the trade secrets known in the execution of business;
（3）对委托人示意其作出不当的会计处理，提供不实的会计资料，以及其他不符合法律、行政法规和国家统一的会计制度规定的要求，应当拒绝；
(3) to refuse the client's indication of improper accounting treatment, providing false accounting materials, and other requirements that do not conform to laws, administrative regulations and the unified national accounting system;
（4）对委托人提出的有关会计处理原则问题应当予以解释。
(4) explanations shall be given to the principal's accounting principles。