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中华人民共和国注册会计师法(7)

2014-08-14    来源:网络    【      美国外教 在线口语培训

(一)完全丧失民事行为能力的;
(1) having completely lost the capacity for civil conduct;

(二)受刑事处罚的;
(2) being under punishment for a crime;

(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、撤职以上处分的;
(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

(四)自行停止执行注册会计师业务满1年的。
(4) having stopped, of his or her own accord, serving as a certified public accountant for one year or more.

被撤销注册的当事人有异议的,可以自接到撤销注册、收回注册会计师证书的通知之日起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 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.

依照第一款规定被撤销注册的人员可以重新申请注册,但必须符合本法第九条、第十条的规定。
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.



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