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中华人民共和国注册会计师法(4)

2014-08-12    来源:网络    【      美国外教 在线口语培训

具有会计或者相关专业高级技术 职称的人员,可以免予部分科目的考试。
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.

第九条 参加注册会计师全国统一考试成绩合格,并从事审计业务工作2年以上的,可以向省、自治区、直辖市注册会计师协会申请注册。
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.

除有本法第十条所列情形外,受理申请的注册会计师协会应当准予注册。
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.

第十条 有下列情形之一的,受理申请的注册会计师协会不予注册:
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:

(一)不具有完全民事行为能力的;
(1) if the applicant does not have the full capacity for civil conduct;



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