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1·Article 20 No CPA shall serve as public functionary, or as director, supervisor, or managerial officer of a government-operated enterprise without first applying for cancellation of his registration;

第20条 会计师非经申请注销登录，不得充任公务员或公营事业机构之董事、监察人或经理人员。

2·The common offender can be a culprit guilty of misappropriating public funds who collude with the state functionary.

一般主体与有特殊身份的人相互勾结可以构成挪用公款罪的共犯。

3·With regard to the basic feature of state functionary, it is somewhat unreasonable to put undue emphasis on the opinion about the identity or public affairs.

关于国家工作人员的根本特征，片面强调“身份说”或“公务说”都难免偏颇。