Article 7 The State shall adopt a unified national examination system for certified public accountants.

　　The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and conducted by the Chinese Institute of Certified Public Accountants.

　　Article 8 Chinese citizens who have graduated from colleges or universities or who have earned the professional title of accountant or an intermediate or higher professional title in a relevant field of study may apply for attendance at a unified national examination for certified public accountants.

　　Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.

　　Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province， autonomous region or municipality directly under the Central Government for registration.

　　Except the situations specified in Article 10 of this Law， the institute of certified public accountants that has received the application shall permit the applicant to register.

　　Article 10 If the applicant is involved in any of the following circumstances， the institute of certified public accountants that has received the application shall not permit the applicant to register：

　　(1) if the applicant does not have the full capacity for civil conduct;

　　(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;

　　(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;

　　(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

　　(5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

　　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.

　　If the financial department of the State Council finds any registration approved by an institute of certified public accountants to be inconsistent with the provisions of this Law， it shall notify the relevant institute of certified public accountants to cancel the registration.

　　If an institute of certified public accountants decides not to approve the registration of an applicant in accordance with Article 10 of this Law， it shall notify the applicant in writing within 15 days after the decision is made.

　　If the applicant disagrees with the decision， he or she may， within 15 days after receiving the notification， apply to the financial department of the State Council or the financial department of the people's government of the province， autonomous region or municipality directly under the Central Government for reconsideration.

　　Article 12 The applicants who are permitted to register shall be granted by the institute of certified public accountants an unified certificate for certified public accountants issued by the financial department of the State Council.

　　Article 13 If anyone who has acquired the certificate of a certified public accountant is involved in any of the following circumstances besides the one stipulated in the first paragraph of Article 11 of this Law， the institute of certified public accountants that approved the registration shall cancel the registration and revoke the certificate for certified public accountant：

　　(1) having completely lost the capacity for civil conduct;

　　(2) being under punishment for a crime;

　　(3) being under an administrative sanction， or removed from office， or under a more serious sanction due to grave mistakes in financial， accounting， auditing， enterprise management or other economic activities;or

　　(4) having stopped， of his or her own accord， serving as a certified public accountant for one year or more.

　　If the person concerned disagrees with the cancellation of registration， he or she may， within 15 days from the date of receiving the notification about the cancellation of registration or the revocation of the certificate for certified public accountant， apply for reconsideration to the financial department of the State Council or the financial department of the people's government of the province， autonomous region or municipality directly under the central government

　　Persons whose registration has been cancelled in accordance with the provisions of the first paragraph may apply for registration anew， but the provisions of Article 9 and Article 10 of this Law must be complied with.