Article 1 In order to regulate the professional behavior of finance and accounting personnel in the securities industry (hereinafter referred to as "finance and accounting personnel"), and continuously improve their professional quality and moral standards, this code is formulated in accordance with relevant provisions of the Accounting Law of the People's Republic of China, the Securities Law of the People's Republic of China, the Basic Standards for Accounting Work, the Professional Ethics Standards for Accounting Personnel, the Financial Rules for Financial Enterprises, etc.