Article 18 A deregistered person may re-apply for registration, but he shall meet the conditions as mentioned in Article 4 of the present Measures and be under no circumstance as listed in Article 5 of the present Measures.

Article 19 Where a certified public accountant is under any of the following circumstances, the local institute of certified public accountants at the provincial level shall write off his registration:

(1) He is deregistered or his Certified Public Accountant Certificate is revoked in accordance with the law; or

(2) He isn't a full-time professional in an accounting firm.

Article 20 An institute of certified public accountants at the provincial level shall send a copy of deregistration decision to the local finance department at the provincial level and the Chinese Institute of Certified Public Accountants, and shall, within 10 working days, make public the name of the deregistered person in nationwide newspapers and periodicals or on relevant websites.

Article 21 If a certified public accountant violates Articles 20 and 21 of the Law of the People's Republic of China on Certified Public Accountants, the Ministry of Finance or the local finance departments at the provincial level shall give him a warning; where the circumstances are serious, the Ministry of Finance or the local provincial finance department may suspend his practice or revoke his Certified Public Accountant Certificate.

In the imposition of administrative punishments, the Ministry of Finance and the local finance departments at the provincial level shall comply with the Administrative Punishment Law of the People?s Republic of China and shall send the copies of the administrative punishment decisions to the Chinese Institute of Certified Public Accountants and the provincial-level institute of certified public accountants of the place where the certified accountant is located.

Article 22 If a party concerned who is given an administrative punishment or whose registration is revoked or canceled has any objection, he may apply for administrative reconsideration or institute an administrative lawsuit.

Article 23 The registration application filed by a resident in Hong Kong, Macao or Taiwan, or by a foreigner in light of the principle of reciprocity shall be dealt with in accordance with the present Measures.

Article 24 The present Measures shall go into effect as of March 1, 2005.

From the day when the present Measures go into effect, the Interim Measures for the Examination and Approval of Registration of Certified Public Accountants (No. 122 [93] of the Ministry of Finance), the Interim Measures for the Examination and Approval of Registration of Foreign-Nationality Certified Public Accountants (No.9 [1998] of the Ministry of Finance) and the Supplementary Provisions on the Interim Measures for the Examination and Approval of Registration of Foreign-Nationality Certified Public Accountants (No. 34 [2003] of the Ministry of Finance) shall be abolished simultaneously.