Measures for the Registration of Certified Public Accountants | | 注册会计师注册办法 |
| (Promulgated by the Order No. 25 of the Ministry of Finance on January 22, 2005; amended for the Decision of the Ministry of Finance to Amend Six Rules including the Measures for the Registration of Certified Public Accountants by the Order No. 90 of the Ministry of Finance on December 4, 2017) | | （2005年1月22日财政部令第25号公布 根据2017年12月4日财政部令第90号《财政部关于修改＜注册会计师注册办法＞等6部规章的决定》修正） |
| Article 1 With a view to regulating 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. | | 第一条 为了规范注册会计师注册工作，根据《中华人民共和国注册会计师法》及相关法律，制定本办法。 |
| Article 2 The present Measures shall apply to the persons applying for registration as certified public accountants. | | 第二条 申请注册成为注册会计师适用本办法。 |
| Article 3 The institutes of certified public accounts of the provinces, autonomous regions, or municipalities directly under the Central Government (hereinafter referred to as the institutes of certified public accountants at the province level) shall be responsible for the registration of certified public accountants and relevant management work within their respective jurisdiction, the Chinese Institute of Certified Public Accountants shall offer guidance to the registration management work of the institutes of certified public accountants. | | 第三条 省、自治区、直辖市注册会计师协会（以下简称“省级注册会计师协会”）负责本地区注册会计师的注册及相关管理工作。中国注册会计师协会对省级注册会计师协会的注册管理工作进行指导。 |
| A certified public accountant engaging in the certified public accountancy under the law shall have obtained a Certified Public Accountant Certificate (hereinafter referred to as the CPAC) uniformly produced by the Ministry of Finance. | | 注册会计师依法执行业务，应当取得财政部统一制定的中华人民共和国注册会计师证书（以下简称“注册会计师证书”）。 |
| Article 4 Whoever meets any of the following conditions and have engaged in the practice of auditing within the territory of China for 2 years or more may file with the institute of the certified public accountants at the province level for registration: | | 第四条 具备下列条件之一，并在中国境内从事审计业务工作2年以上者，可以向省级注册会计师协会申请注册： |
| (1) Having passed the National Uniform Certified Public Accountants Examination; or | | （一）参加注册会计师全国统一考试成绩合格； |
| (2) Having been lawfully certified or evaluated as eligible for being a certified public accountant. | | （二）经依法认定或者考核具有注册会计师资格。 |
| Article 5 An applicant shall not be registered as a certified public accountant if he is under any of the following circumstances: | | 第五条 注册申请人有下列情形之一的，不予注册： |
| (1) Being without complete civil capacity; | | （一）不具有完全民事行为能力的； |
| (2) Having any record of criminal punishment and 5 years have not elapsed from the termination date of execution of the criminal punishment to the date of registration application; | | （二）因受刑事处罚，自刑罚执行完毕之日起至申请注册之日止不满5年的； |
| (3) Having been given an administrative punishment, removed from his post or subject to any severer sanction because he committed any serious mistakes in the finance, accounting, audit or enterprise management or in any other economic management work, 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; | | （三）因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分，自处罚、处分决定生效之日起至申请注册之日止不满2年的； |
| (4) Having been given a punishment – revocation of Certified Public Accountant Certificate - 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; | | （四）受吊销注册会计师证书的处罚，自处罚决定生效之日起至申请注册之日止不满5年的； |
| (5) His Certified Public Accountant Certificate being cancelled because it is obtained by him 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; | | （五）因以欺骗、贿赂等不正当手段取得注册会计师证书而被撤销注册，自撤销注册决定生效之日起至申请注册之日止不满3年的； |
| (6) Not being a full-time professional in an accounting firm; or | | （六）不在会计师事务所专职执业的； |
| (7) Being more than 70 years old. | | （七）年龄超过70周岁的。 |
| Article 6 Anyone who applies for registration as a certified public accountant shall, via the accounting firm for which he works, submit the following materials to the local institute of certified public accountants at the province level: | | 第六条 注册申请人申请注册，应当通过所在的会计师事务所向会计师事务所所在地的省级注册会计师协会提交下列材料： |
| (1)A certified public accountant registration application (Annex 1.); | | （一）注册会计师注册申请表（附表1）； |
| (2)A photocopy of the certificate for passing all the subjects in the National Uniform Certified Public Accountants Examination; | | （二）注册会计师全国统一考试全科合格证书复印件； |
| (3)A certification about the registration applicant with auditing experience of two years or more (Annex 2.) issued by 2 certified public accountants; | | （三）2名注册会计师出具的注册申请人从事审计业务2年以上证明表（附表2）； |
| (4)Photocopy of the employment contract concluded between the registration applicant and the accounting firm he works for; | | （四）与所在会计师事务所签定的聘用合同复印件； |
| (5)A photocopy of his valid identity card or identity certification (a foreigner shall submit the photocopies of this passport and visa, a resident from Hong Kong Special Administrative Region or Macao Special Administrative Region or Taiwan region shall submit a photocopy of his identity certificate in Hong Kong, Macao or Taiwan and a photocopy of the pass issued by the Chinese entry/exit administrative department); and | | （五）有效身份证件或者身份证明复印件（外国人应当提交护照和签证复印件，香港、澳门特别行政区及台湾地区居民应当提交在香港、澳门特别行政区及台湾地区的身份证件复印件和中国出入境行政管理部门发放的通行证复印件替代此项材料）； |
| (6) A photocopy of his valid personnel archives certification or retirement certification (a foreigner, or a resident from Hong Kong, Macao or Taiwan shall submit a photocopy of his employment certificate issued by the Chinese labor administrative department). | | （六）有效人事档案证明或者退休证明复印件（外国人和香港、澳门特别行政区及台湾地区居民应当提交由中国劳动行政管理部门发放的就业证复印件替代此项材料）。 |
| If the applicant possesses the qualifications for a certified public accountant upon determination or evaluation, he shall submit relevant documents and certifications about meeting the conditions of appraisal to replace those materials as mentioned in Item (2) of the preceding paragraph. | | 经依法认定或者考核具有注册会计师资格的，应当提交相关文件和符合认定或者考核条件的相关证明，替代前款第（二）项材料。 |
| 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 certified materials. | | 第七条 注册申请人和所在的会计师事务所应当对申请材料内容的真实性负责，证明人应当对证明材料内容的真实性负责。 |
Article 8 An institute of certified public accountants at the province level shall, in the office for the acceptance of registration applications, publicize the list of and requirements for the materials that shall be submitted, the procedures for registration permit and time limit, and the circumstances in which an registration application will be rejected.
．．．．．． | | 第八条 省级注册会计师协会应当在受理注册申请的办公场所将申请注册应当提交的材料目录及要求、准予注册的程序及期限，以及不予注册的情形予以公示。
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