注册会计师注册办法

财政部令第25号

颁布日期：20050122 　实施日期：20050301 　颁布单位：财政部

No. 25

The Measures for the Registration of Certified Public Accountants have been adopted at the executive meeting of the Ministry of Finance. They are hereby promulgated and shall go into effect as of March 1， 2005.

Minister， Jin Renqing

January 22， 2005

Measures for the Registration of Certified Public Accountants

Article 1 In order to regulate the registration of certified public accountants， the present Measures are formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants and other relevant laws.

Article 2 The present Measures shall be applicable to the persons who apply for being registered as certified public accountants.

Article 3 The institutes of certified public accountants of the provinces， autonomous regions， or municipalities directly under the Central Government （hereinafter referred to as the institutes of certified public accountants at the provincial level） shall be responsible for the registration of certified public accountants and relevant administration work within their respective jurisdiction， the Chinese Institute of Certified Public Accountants shall offer guidance to the registration administration work of the institutes of certified public accountants at the provincial level.

A certified public accountant engaging in accounting work according to law shall have obtained a Certified Public Accountant Certificate （hereinafter referred to as the CPAC） uniformly produced by the Ministry of Finance.

Article 4 Whoever meets any of the following conditions and have engaged in auditing work within the territory of China for 2 years or more may file an application with the institute of the certified public accountants at the province level for registration：

（1） Having passed the National Uniform Certified Public Accountants Examination； or

（2） Having been lawfully determined or evaluated as eligible for being a certified public accountant.

Article 5 An applicant may not be registered as a certified public accountant if he is under any of the following circumstances：

（1） Being without complete civil capacity；

（2） Having been given a criminal penalty and 5 years have not elapsed from the termination date of execution of the criminal penalty to the date of registration application；

（3） Having been given an administrative punishment， dismissed from his post or subject to any severer sanction because he committed any serious mistakes in the work of finance， accounting， audit or enterprise management or any other economic management， and 2 years have not elapsed from the day when the punishment or sanction decision comes into effect to the day when a registration application is filed；

（4） Having been given a punishment that his Certified Public Accountant Certificate is revoked and 5 years have not elapsed from the day when the punishment or sanction decision comes into effect to the day when a registration application is filed；

（5） His Certified Public Accountant Certificate being revoked because he obtains it by cheating， bribery or by any other improper means， and 3 years have not elapsed from the day when the cancellation decision comes into effect to the day when a registration application is filed；

（6） Not being a full-time professional in an accounting firm； or

（7） Being more than 70 years old.

Article 6 Anyone who applies for registration as a certified public accountant shall， via the accounting firm he works for， submit the following materials to the local institute of certified public accountants at the provincial level：

（1） A certified public accountant registration application （Annex 1.）；

（2） A photocopy of the certificate for passing all the subjects in the National Uniform Certified Public Accountants Examination；

（3） A certification form certifying that the applicant has more than 2 years' auditing experience（Annex 2.） issued by 2 certified public accountants；

（4） Photocopy of the employment contract concluded between the applicant and the accounting firm he works for；

（5） A photocopy of his valid identity card or identity certification （a foreigner shall submit the photocopies of this passport and visa， a resident in Hong Kong Special Administrative Region or Macao Special Administrative Region or Taiwan shall submit a photocopy of his identity certificate in Hong Kong， Macao or Taiwan and a photocopy of the pass issued by the Chinese exit-entry administration department）； and

（6） A photocopy of the certification of his valid personnel archives or retirement certification （a foreigner， or a resident of Hong Kong， Macao or Taiwan shall submit a photocopy of his employment permit issued by the Chinese labor administrative department）。

If the applicant has been lawfully determined or evaluated as eligible for being a certified public accountant， he shall submit relevant documents and certifications certifying that he meet the conditions of appraisal to replace those materials as mentioned in Item （2） of the preceding paragraph.

Article 7 An applicant and the accounting firm he works for shall be liable for the authenticity of the contents in the application materials. A certifier shall be liable for the authenticity of the contents in the certification materials.

Article 8 An institute of certified public accountants at the provincial level shall， in the office for the acceptance of registration applications， make public the list of and requirements for the materials that shall be submitted， the procedures for registration permit and time limit， and the circumstances under which a registration application will be rejected.

Article 9 After receiving the application materials submitted by an applicant， the institute of certified public accountants at the provincial level shall conduct a formal check over these materials and shall verify whether or not the relevant photocopies are in conformity with the original copies. If the application materials are incomplete or do not meet the statutory formal requirements， it shall， on the spot or within 5 working days， inform the applicant， all at once， of the materials and contents that should be supplemented and corrected.

For those whose application materials are complete and meet the statutory formal requirements or who has submitted all the supplementary materials and made corrections as required， his registration application shall be accepted.

Article 10 In case the institute of certified public accountants at the provincial level accepts or rejects a registration application， it shall issue to the applicant a written document under the seal for the exclusive use of this institution and with a clear indication of the date.

Article 11 The institute of the certified public accountants at the provincial level shall examine the contents of the application materials and shall make a decision of approval or disapproval of the registration within 20 working days from the date of receipt of the application. If it cannot make a decision within 20 working days， it may， upon approval of the person-in-charge of the institute of certified public accountants at the provincial level， extend the time limit by 10 working days， but it shall inform the applicant of the reasons for such an extension.

Article 12 In case the institute of certified public accountants at the provincial level makes a decision of approval of registration， it shall grant to the applicant a Certified Public Accountant Certificate within 10 working days after it makes the decision.

The institute of certified public accountants at the provincial level shall， within 20 working days after it makes the decision of approval of registration， submit the decision of approval of registration and the Certified Public Accountants Registration Archival Form （for specimen， see Annex 3.） to the Ministry of Finance and Chinese Institute of Certified Public Accountants for archival purposes and send a copy to the finance department of the people's government of the province， autonomous region， municipality directly under the Central Government （hereinafter referred to as the finance department at the provincial level）， and publish the name list of the persons who have been granted an approval of registration in nationwide newspapers and periodicals or on relevant websites.

Article 13 In case the institute of certified public accountants at the provincial level makes a decision of rejection of registration， it shall give a written notice to the applicant within 15 working days after it makes such a decision. In the written notice it shall make an explanation for the rejection of registration and shall inform the applicant of the right to apply for administrative reconsideration or to institute an administrative proceeding.

Article 14 The Ministry of Finance shall inspect the registration work carried out by each institute of certified public accountants at the provincial level. If it finds any registration in violation of the present Measures， it shall notify the corresponding institute of certified public accountants to cancel the registration.

Article 15 The Chinese Institute of Certified Public Accountants and the institutes of certified public accountants at the provincial level shall supervise and inspect the qualifications and practices of the certified public accountants. They may conduct on-the-spot inspections if necessary.

Article 16 Where a certified public accountant is under any of the following circumstances， the local institute of certified public accountants at the provincial level shall cancel the registration and revoke his Certified Public Accountant Certificate：

（1） He has lost civil capacity completely；

（2） He has been given a criminal penalty；

（3） 1 year has elapsed since he stops the practice of certified public accountancy on his own initiative； or

（4） He has obtained a Certified Public Accountant Certificate by cheating， bribery or any other improper means.

Article 17 In case any of the personnel of the institute of certified public accountants at the provincial level approves a registration due to his abuse of power or neglect of duties， or he grants a registration approval to an applicant who doesn't possess the application qualifications or doesn't meet the statutory requirements， the institute of certified public accountants at the provincial level shall cancel the registration and revoke the Certified Public Accountant Certificate.

Article 18 A deregistered person may re-apply for registration， but he shall meet the conditions as mentioned in Article 5 of the present Measures and be under no circumstance as listed in Article 5 of the present Measures.

Article 19 Where a certified public accountant is under any of the following circumstances， the local institute of certified public accountants at the provincial level shall cancel his registration：

（1） He is deregistered or his Certified Public Accountant Certificate is revoked in accordance with the law； or

（2） He isn't a full-time professional in an accounting firm.

Article 20 An institute of certified public accountants at the provincial level shall send a copy of deregistration decision to the local finance department at the provincial level and Chinese Institute of Certified Public Accountants， and shall， within 10 working days， make public the name of the deregistered person in nationwide newspapers and periodicals or on relevant websites.

Article 21 If an certified public accountant violates Articles 20 and 21 of the Certified Public Accountants Law of the People's Republic of China， the Ministry of Finance or the local finance department at the provincial level shall give him a warning； where the circumstance is serious， the Ministry of Finance or the local provincial finance department may suspend his practice or revoke his Certified Public Accountant Certificate.

In the imposition of administrative punishments， the Ministry of Finance and the local finance departments at the provincial level shall comply with the Administrative Punishment Law of the Republic of China and shall send the copies of the administrative punishment decisions to the Chinese Institute of Certified Public Accountants and the provincial-level institute of certified public accountants of the place where the certified accountant has his dwelling place.

Article 22 If a party concerned who is given an administrative punishment or whose registration is revoked or canceled has any objection， he may apply for administrative reconsideration or institute an administrative proceeding.

Article 23 The registration application filed by a resident in Hong Kong， Macao or Taiwan， or by a foreigner in light of the principle of reciprocity shall be dealt with in accordance with the present Measures.

Article 24 The present Measures shall go into effect as of March 1， 2005.

From the day when the present Measures go into effect， the Interim Measures for the Examination， Approval and Registration of Certified Public Accountants （No. 122 [93] of the Ministry of Finance）， the Supplementary Notice on the Interim Measures for the Examination， Approval and Registration of Foreign-nationality Certified Public Accountants （No. 34 [2003] of the Ministry of Finance） shall be abolished simultaneously.