(3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years;

(四)受吊销注册会计师证书的处罚，自处罚决定之日起至申请注册之日止不满5年的；

(4) if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for such punishment and the date of application for registration is less than five years; or

(五)国务院财政部门规定的其他不予注册的情形的。

(5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

第十一条 注册会计师协会应当将准予注册的人员名单报国务院财政部门备案。

Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.

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:

(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.

第三章 业务范围和规则

CHAPTER III BUSINESS SCOPE AND RULES

第十四条 注册会计师承办下列审计业务：

Article 14 Certified public accountants shall undertake the following audit services:

(一)审查企业会计报表，出具审计报告；

(1) examining the accounting statements of enterprises and producing audit reports;

(二)验证企业资本，出具验资报告；

(2) verifying the capital of enterprises and producing capital verification reports;

(三)办理企业合并、分立、清算事宜中的审计业务，出具有关的报告；

(3) dealing with audit services in matters of merger, division or liquidation of enterprises and producing the relevant reports; and

(四

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