Measures for the Registration of Certified Public Accountants (Revised in 2019)
Measures for the Registration of Certified Public Accountants (Revised in 2019)
Measures for the Registration of Certified Public Accountants (Revised in 2019)
Order of the Ministry of Finance No. 99
March 15, 2019
(Promulgated by Order of the Ministry of Finance No. 25 on January 22, 2005; revised for the first time according to the Decision of the Ministry of Finance on Revising Six Rules Including the Measures for the Registration of Certified Public Accountants on December 4, 2017; revised for the second time according to the Decision of the Ministry of Finance on Amending the Measures for the Registration of Certified Public Accountants on March 15, 2019)
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.
Article 2 The present Measures shall apply to the persons applying for registration as certified public accountants.
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 provincial level) shall be responsible for the registration of certified public accountants and relevant management work within their respective jurisdiction, and the Chinese Institute of Certified Public Accountants shall offer guidance to the registration management work of the institutes of certified public accountants.
A certified public accountant engaging in 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.
Article 4 Whoever meets any of the following conditions and has engaged in the practice of auditing within the territory of China for 2 years or more may register with the institute of the certified public accountants at the provincial level for registration:
1. Has passed the National Uniform Certified Public Accountants Examination; or
2. Has been lawfully certified or evaluated as eligible for being a certified public accountant.
Article 5 An applicant shall not be registered as a certified public accountant if he or she is under any of the following circumstances:
1. Does not have complete civil capacity;
2. Has 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;
3. Has been given an administrative punishment, been removed from his/her post or been subject to any severer sanction because he or she committed any serious mistakes in 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 came into effect to the day when a registration application is filed;
4.
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Order of the Ministry of Finance No. 99
March 15, 2019
(Promulgated by Order of the Ministry of Finance No. 25 on January 22, 2005; revised for the first time according to the Decision of the Ministry of Finance on Revising Six Rules Including the Measures for the Registration of Certified Public Accountants on December 4, 2017; revised for the second time according to the Decision of the Ministry of Finance on Amending the Measures for the Registration of Certified Public Accountants on March 15, 2019)
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.
Article 2 The present Measures shall apply to the persons applying for registration as certified public accountants.
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 provincial level) shall be responsible for the registration of certified public accountants and relevant management work within their respective jurisdiction, and the Chinese Institute of Certified Public Accountants shall offer guidance to the registration management work of the institutes of certified public accountants.
A certified public accountant engaging in 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.
Article 4 Whoever meets any of the following conditions and has engaged in the practice of auditing within the territory of China for 2 years or more may register with the institute of the certified public accountants at the provincial level for registration:
1. Has passed the National Uniform Certified Public Accountants Examination; or
2. Has been lawfully certified or evaluated as eligible for being a certified public accountant.
Article 5 An applicant shall not be registered as a certified public accountant if he or she is under any of the following circumstances:
1. Does not have complete civil capacity;
2. Has 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;
3. Has been given an administrative punishment, been removed from his/her post or been subject to any severer sanction because he or she committed any serious mistakes in 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 came into effect to the day when a registration application is filed;
4.
......