中华人民共和国注册会计师法(5)

来源:网络 2019-02-17

(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;
(2) if the applicant was punished for a crime and the period between the date of completing the criminal punishment and the date of application for registration is less than five years;

(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、处分决定之日起至申请注册之日止不满2年的;
(3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years;

(四)受吊销注册会计师证书的处罚,自处罚决定之日起至申请注册之日止不满5年的;
(4) if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for such punishment and the date of application for registration is less than five years; or

(五)国务院财政部门规定的其他不予注册的情形的。
(5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

第十一条 注册会计师协会应当将准予注册的人员名单报国务院财政部门备案。
Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.




相关文章