(6) the certificate of capital contributions of the public accounting firm with limited liabilities; and
(7) other documents as required by the examining and approving authorities.
Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.
Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.
If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.