An accounting firm and its certified public accountants shall be diligent and duteous , shall check and verify the genuineness , accuracy and completeness of the documents and materials on which their reports are based , and shall be liable for the legitimacy and genuineness of their audit reports .
Article 3 securities companies engaging in the customer asset management business shall comply with the principle of fairness and impartiality , maintain the lawful rights and interests of customers , be honest and creditworthy , diligent and duteous , and avoid the conflict of benefits .
Article 5 an entrusted party or custodian party shall , in accordance with the principles of being honest and creditworthy , prudent and diligent , loyal and duteous , manage the foreign exchange insurance funds in a fair manner , and guarantee the safety of the foreign exchange insurance funds .
Article 14 the work functionaries of the complaint acceptance organ shall be duteous and impartial and coordinate and handle the complaint matters in a timely manner .