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中华人民共和国注册会计师法(6)

2014-08-13    来源:网络    【      美国外教 在线口语培训

国务院财政部门发现注册会计师协会的注册不符合本法规定的,应当通知有关的注册会计师协会撤销注册。
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.

注册会计师协会依照本法第十条的规定不予注册的,应当自决定之日起15日内书面通知申请人。
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.

申请人有异议的,可以自收到通知之日起15日内向国务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。
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.

第十二条 准予注册的申请人,由注册会计师协会发给国务院财政部门统一制定的注册会计师证书。
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.

第十三条 已取得注册会计师证书的人员,除本法第十一条第一款规定的情形外,注册后有下列情形之一的,由准予注册的注册会计师协会撤销注册,收回注册会计师证书:
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:



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