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Measures for the Registration of Certified Public Accountants (2019 Amendment) [Effective]
注册会计师注册办法(2019修改) [现行有效]
【法宝引证码】

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 first time in accordance with the Decision of the Ministry of Finance to Amend Six Rules including the Measures for the Registration of Certified Public Accountants by Order No. 90 of the Ministry of Finance on December 4, 2017, and amended for the second time in accordance with the Decision of the Ministry of Finance to Amend the Measures for the Registration of Certified Public Accountants March 15, 2019) (2005年1月22日财政部令第25号公布 根据2017年12月4日《财政部关于修改<注册会计师注册办法>等6部规章的决定》第一次修改 根据2019年3月15日《财政部关于修改<注册会计师注册办法>的决定》第二次修改)

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 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 The applicant who applies for registration shall, through the accounting firm where he or she works, submit the Application Form for the Registration of Certified Public Accountants (Annex 1) to the provincial association of certified public accountants at the place where the accounting firm is located:   第六条 申请人申请注册,应当通过其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注册会计师注册申请表(附表1):
(1) Basic information on the applicant. (一)申请人基本情况;
(2) The undertaking issued by the applicant on the compliance with registration conditions. (二)申请人出具的符合注册条件的承诺;
(3) The undertaking issued by the accounting firm where the applicant works that the applicant works on a full-time basis in the accounting firm. (三)申请人所在会计师事务所出具的申请人在该会计师事务所专职从业的承诺。
Where the applicant is a resident from the Hong Kong Special Administrative Region, the Macao Special Administrative Region or Taiwan region, he or she shall submit the information on the residence permit for the Hong Kong, Macao or Taiwan resident or entry-exit certificate for the Hong Kong, Macao or Taiwan resident. 申请人为香港、澳门特别行政区和台湾地区居民的,应当提交港澳台居民居住证信息或者港澳台居民出入境证件信息。
Where the applicant is a foreigner, he or she shall submit the passport and visa information and the information on the Work Permit for Foreigners at the same time. 申请人为外国人的,应当同时提交护照和签证信息以及《外国人工作许可证》信息。
Where the applicant is lawfully certified or assessed as eligible for being a certified public accountant, he or she shall submit the relevant documents and the materials on the compliance with certification or assessment conditions. 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材料。
Article 7 An applicant and the accounting firm where he or she works shall be responsible for the authenticity of the content of application materials respectively.   第七条 申请人和所在的会计师事务所应当分别对申请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。
Article 9 After the provincial association of certified public accountants receives the application materials submitted by the applicant, it shall conduct formal examination of the materials.   第九条 省级注册会计师协会收到申请人提交的申请材料后,应当对其进行形式审查。
Where the application materials are incomplete or are not of the statutory form, the association shall, on the spot or within five working days, inform the applicant of the materials and content that need to be supplemented or corrected. 申请材料不齐全或者不符合法定形式的,应当当场或者在5个工作日内一次告知需要补正的材料及内容。
Where the application materials are complete and are of the statutory form, the association shall accept the registration application. 申请材料齐全、符合法定形式的,应当受理其注册申请。
Article 10 If the institute of certified public accountants at the province level accepts or rejects an registration application, it shall issue to the applicant a written document under the seal for the exclusive use of this entity and with a clear indication of the date.
......
   第十条 省级注册会计师协会受理或者不予受理注册申请,应当向申请人出具加盖本单位专用印章和注明日期的书面凭证。
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