1. Persons who have passed the national unified examination for certified public accountants and have been engaged in auditing business for more than two years may apply to the Institute of Certified Public Accountants of provinces, autonomous regions and municipalities directly under the Central Government for registration.

Two, approved the registration of the applicant, by the Municipal Institute of Certified Public Accountants issued by the the State Council Municipal Finance Department issued a unified certificate of certified public accountants.

The Institute of Certified Public Accountants shall cancel the registration and withdraw the certificate of certified public accountant in any of the following circumstances after registration:

(a) completely lose the capacity for civil conduct;

(2) Being subject to criminal punishment;

(three) due to serious mistakes in finance, accounting, auditing, enterprise management or other economic management, administrative punishment or dismissal;

(4) Stop practicing as a certified public accountant for one year.

If the party whose registration has been revoked disagrees, it may apply for reconsideration to the financial department of the State Council or the financial department of the people's government of a province, autonomous region or municipality directly under the Central Government within 15 days from the date of receiving the notice of cancellation of registration and revocation of the certificate of certified public accountant.

A person whose registration has been revoked in accordance with the provisions of the first paragraph may re-apply for registration, but it must comply with the provisions of Articles 9 and 10 of this Law.