(5) His Certified Public Accountant Certificate being revoked because he obtains it by cheating, bribery or any other improper means, and it is less than three years from the day when the cancellation decision comes into effect to the day when a registration application is filed;

(6) Not being a full-time professional in an accounting firm; or

(7) Being more than 70 years old.

Article 6 Anyone who applies for registration as a certified public accountant shall, via the accounting firm he works for, submit the following materials to the local institute of certified public accountants at the provincial level:

(1) A certified public accountant registration application (Annex 1.);

(2) A photocopy of the certificate for passing all the subjects in the National Uniform Certified Public Accountants Examination;

(3) A certification form certifying that the applicant has more than two years' auditing experience (Annex 2.) issued by two certified public accountants;

(4) A photocopy of the employment contract concluded between the applicant and the accounting firm he works for;

(5) A photocopy of his valid identity card or identity certification (a foreigner shall submit a photocopy of this passport and visa, and a resident in Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan shall submit a photocopy of his identity certificate in Hong Kong, Macao or Taiwan and a photocopy of the pass issued by the Chinese exit-entry administration department); and

(6) A photocopy of the certification of his valid personnel archives or retirement certification (a foreigner or a resident of Hong Kong, Macao or Taiwan shall submit a photocopy of his employment permit issued by the Chinese labor administrative department).

If the applicant has been lawfully determined or evaluated as eligible for being a certified public accountant, he shall submit relevant documents and certifications certifying that he meets the conditions of appraisal to replace those materials as mentioned in Item (2) of the preceding paragraph.

Article 7 An applicant and the accounting firm he works for shall be liable for the authenticity of the contents in the application materials. A certifier shall be liable for the authenticity of the contents in the certification materials.

Article 8 An institute of certified public accountants at the provincial level shall, in the office for the acceptance of registration applications, make public the list of and requirements for the materials that shall be submitted, the procedures for registration permit and time limit, and the circumstances under which a registration application will be rejected.

Article 9 After receiving the application materials submitted by an applicant, the institute of certified public accountants at the provincial level shall conduct a formal check over these materials and shall verify whether or not the relevant photocopies are in conformity with the original copies. If the application materials are incomplete or do not meet the statutory formal requirements, it shall, on the spot or within five working days, inform the applicant, all, at once, of the materials and contents that should be supplemented and corrected.

For the applicant whose application materials are complete and meet the statutory formal requirements or who has submitted all the supplementary materials and made corrections as required, his registration application shall be accepted.

Article 10 In case the institute of certified public accountants at the provincial level accepts or rejects a registration application, it shall issue to the applicant a written document under the seal for the exclusive use of this institution and with a clear indication of the date.