Article 11 The institute of the certified public accountants at the provincial level shall examine the contents of the application materials and shall make a decision of approval or disapproval of the registration within 20 working days from the date of acceptance of the application. If it cannot make a decision within 20 working days, it may, upon approval of the person-in-charge of the institute of certified public accountants at the provincial level, extend the time limit by 10 working days, but it shall inform the applicant of the reasons for such an extension.

Article 12 In case the institute of certified public accountants at the provincial level makes a decision of approval of registration, it shall grant to the applicant a Certified Public Accountant Certificate within 10 working days after it makes the decision.

The institute of certified public accountants at the provincial level shall, within 20 working days after it makes the decision of approval of registration, submit the decision of approval of registration and the Certified Public Accountants Registration Archival Form (Annex 3) to the Ministry of Finance and Chinese Institute of Certified Public Accountants for archival purposes and send a copy to the finance department of the people?s government of the province, autonomous region or municipality directly under the Central Government (hereinafter referred to as the finance department at the provincial level), and publish the name list of the persons who have been granted an approval of registration in nationwide newspapers and periodicals or on relevant websites.

Article 13 In case the institute of certified public accountants at the provincial level makes a decision of rejection of registration, it shall give a written notice to the applicant within 15 working days after it makes such a decision. In the written notice it shall make an explanation for the rejection of registration and shall inform the applicant of the right to apply for administrative reconsideration or to institute an administrative lawsuit.

Article 14 The Ministry of Finance shall inspect the registration work carried out by each institute of certified public accountants at the provincial level. If it finds any registration in violation of the present Measures, it shall notify the corresponding institute of certified public accountants to cancel the registration.

Article 15 The Chinese Institute of Certified Public Accountants and the institutes of certified public accountants at the provincial level shall supervise and inspect the qualifications and practices of the certified public accountants. They may conduct on-the-spot inspections if necessary.

Article 16 Where a certified public accountant is under any of the following circumstances, the local institute of certified public accountants at the provincial level shall cancel the registration and revoke his Certified Public Accountant Certificate:

(1) He has lost civil capacity completely;

(2) He has been given a criminal penalty;

(3) One year has passed since he stops the practice of certified public accountancy on his own initiative; or

(4) He has obtained a Certified Public Accountant Certificate by cheating, bribery or any other improper means.

Article 17 In case any of the personnel of the institute of certified public accountants at the provincial level approves a registration due to his abuse of power or neglect of duties, or he grants a registration approval to an applicant who doesn?t possess the application qualifications or doesn't meet the statutory requirements, the institute of certified public accountants at the provincial level shall cancel the registration and revoke the Certified Public Accountant Certificate.