Article 182 if , in violation of the provisions in article 39 of this law , a professional institution or individual that produces documents such as audit reports , asset appraisal reports and legal opinions for the issuance or listing of shares purchases or sells shares , it or he shall be ordered to dispose of the illegally obtained shares according to law , the illegal gains shall be confiscated and a fine of not more than the value of the shares purchased or sold shall , in addition , be imposed 第一百八十二条为股票的发行或者上市出具审计报告资产评估报告或者法律意见书等文件的专业机构和人员，违反本法第三十九条的规定买卖股票的，责令依法处理非法获得的股票，没收违法所得，并处以所买卖的股票等值以下的罚款。
In addition to provisions of the preceding paragraph , any special organization or its personnel that prepares an auditing report , assets appraisal report , or legal advice for a listed company is prohibited from buying or selling stocks of the company from the day it accepts the assignment until five days after the aforementioned document is published 除前款规定外，为上市公司出具审计报告、资产评估报告或者法律意见书等文件的专业机构和人员，自接受上市公司委托之日起至上述文件公开后五日内，不得买卖该种股票。
