注册会计师注册办法 Order of the Ministry of Finance of the Peoples Republic of China

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.

　　A

rticle 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

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