Notification of the Chinese Institute of Certified Public Accountants on Issuing the Interim Measures on the Administration of Registration of Certified Assets Assessors

中国注册会计师协会关于印发《注册资产评估师注册管理暂行办法》的通知

 

Document Number: Kuai Xie [2002] No. 183

Promulgating Date: 07/02/2002

Effective Date: 08/01/2002

颁布机关: 中国注册会计师协会

文   号: 会协[2002]183号

颁布时间: 07/02/2002

实施时间: 08/01/2002

 

Institutes of Certified Public Accountants and the Relevant Assets Assessment Societies of All Provinces, Autonomous Regions, and Municipalities Directly under the Central People's Government:

In order to regularize the national assets assessment industry, and to strengthen the administration of registration of certified assets assessors, we hereby issue the Interim Measures on the Administration of Registration of Certified Assets Assessors to you for your abidance and execution.

  各省、自治区、直辖市注册会计师协会，有关资产评估协会:

  为了规范全国的资产评估行业，加强对注册资产评估师的注册管理，现将《注册资产评估师注册管理暂行办法》印发给你们，请遵照执行。

2002-07-02

二00二年七月二日

Appendix:

Interim Measures on the Administration of Registration of Certified Assets Assessors

  附件:

注册资产评估师注册管理暂行办法

 

Article 1   In order to regularize the administration of registration of certified assets assessors, these Measures are hereby enacted.

    第一条 为规范对注册资产评估师的注册管理,制定本办法。

 Article 2   Whoever applies for being registered as a certified assets assessor shall fulfill the following qualifications:

(1) He or she must have passed the national uniform examination for certified assets assessors or been qualified through evaluation;

(2) He or she shall be at or below 65 years old; and

(3) He or she shall have occupied the full-time assets assessment work in the qualified assets assessment institution for 24 months or longer within the latest five years.

    第二条 申请注册成为注册资产评估师的人员,应具备下列条件:

  (一)注册资产评估师全国统一考试全科成绩合格或考核合格;

  (二)年龄在65周岁以内;

  (三)最近五年内在具有资产评估资格的评估机构(以下简称“评估机构”)专职从事资产评估工作24个月以上。

 Article 3   An applicant falling within one of the following circumstances shall not be registered:

(1) Where he or she has no full civil capacity;

(2) Where he or she has been punished criminally, and it is less than five years from the date of completion of the execution of punishment to the filing date;

(3) Where he or she has been punished administratively or imposed any administrative sanction of the removal from office or more serious due to any fault in the work of finance, accounting, audit, assets assessment, enterprise management, or other economic management work, and it is less than two years from the date of decision on punishment or sanction to the filing date;

(4) Where he or she has his or her Certificate of the People's Republic of China for A Certified Assets Assessor (hereinafter referred to as the "Certificate for A Certified Assets Assessor") revoked for the punishment, and it is less than three years from the date of decision on such punishment to the filing date;

(5) Where he or she is disqualified form the registration due to any falsification in declaring for registration, and it is less than two years from the date of disqualification to the filing date; or

(6) Other circumstances in which he or she shall not be registered.

    第三条 申请人有下列情形之一的,不予注册:

  (一)不具有完全民事行为能力的;

  (二)因受刑事处罚,自刑罚执行完毕之日起至申请注册之日止不满五年的;

  (三)因在财务、会计、审计、资产评估、企业管理或者其他经济管理工作中受行政处罚、撤职以上处分,自处罚、处分决定之日起至申请注册之日止不满二年的;

  (四)受吊销“中华人民共和国注册资产评估师证书”(以下简称“注册资产评估师证书”)的处罚,自处罚决定之日起至申请之日止不满三年的;

  (五)在申报注册过程中有弄虚作假行为被撤销注册,自撤销注册之日起不满二年的;

  (六)其他不予注册的情形。

 Article 4   Whoever applies for registration shall submit the following materials to the institute of certified public accountants or assets assessment society of the local province, autonomous region, municipality directly under the Central People's Government, or municipality separately listed under the State Planning (hereinafter referred to as the "province-level institute"):

(1) The Application Form for the Registration of A Certified Assets Assessor;

(2) The certificate for having passed the national uniform examination for certified assets assessors or the approved documents for evaluation;

(3) The valid labor contract concluded between and by the applicant and the assessment institution to which he or she belongs;

(4) The personal records deposit certificate or retirement certificate issued by the unit where the applicant's personal records are deposited;

(5) The practice duration certificate and the performance evaluation issued by the assessment institution to which the applicant belongs;

(6) The applicant's service duration certificate for the assets assessment, the professional ability and the performance level of the applicant, issued by two certified assets assessors with good records of professional ethics;

(7) The duplicates of the applicant's identity document, the highest educational document, and the professional or technical title certificate; and

(8) Other materials as required by the province-level institute.

    第四条 申请注册应向所在地的省、自治区、直辖市、计划单列市注册会计师协会或资产评估协会(以下简称“省级协会”)提交下列材料:

  (一)《注册资产评估师注册申请表》;

  (二)注册资产评估师全国统一考试全科合格证明或考核批准文件;

  (三)申请人与执业所在评估机构签订的有效劳动合同;

  (四)申请人人事档案存放单位出具的档案存放证明或者离退休证明;

  (五)申请人执业所在评估机构出具的证明其执业时间和工作鉴定材料;

  (六)由2名具有良好职业道德记录的注册资产评估师出具的申请人从事资产评估业务时间、业务能力和水平的证明;

  (七)申请人身份证件、最高学历证书、专业技术职称证书复印件;

  (八)省级协会要求的其他材料。

 Article 5   The application shall be filed, examined, and approved according to the following procedures:

(1) The applicant files an application to the assessment institution to which he or she belongs;

(2) The assessment institution to which the applicant belongs shall, within the prescribed time limit, submit all materials as required by Article 4 of these Measures to the local province-level institution;

(3) The provincial level institution determines to accept the application materials that meet the prescribed conditions through examination;

(4) The provincial level institution that accepts the application shall, within 30 working days as of the date of acceptance, complete the examination hereof, submit the opinions on the examination, application materials, the Summary Statement of the Certified Assets Assessors' Application for Registration, and the corresponding electronic files to the Chinese Institute of Certified Public Accountants, and simultaneously input the applicant's personal documents in the assets assessment registration administration system; and

(5) The Chinese Institute of Certified Public Accountants shall, as of the date of receipt of materials, publish the applicant's personal document on the website hereof for 30 days. Within 10 working days upon expiration of the aforesaid 30-day period, the applicant, if meeting the registration conditions, shall be approved for registration, and obtain the certificate for a certified assets assessor; if the applicant fails to meet the registration conditions, the province-level institute shall be notified in writing.

The time for accepting the application shall be determined by the provincial level institute.

    第五条 申请及审批按下列程序办理:

  (一)申请人向所加入的评估机构提出申请;

  (二)申请人所在评估机构应当在规定的受理时间内,向所在地的省级协会提交第四条所规定的各项材料;

  (三)省级协会审查后认为申请材料符合要求的,确定受理;

  (四)受理申请的省级协会应当自确定受理之日起30个工作日内审核完毕,并将审核意见、审核材料、《注册资产评估师申请注册汇总表》及相应的电子文档报送中国注册会计师协会,同时将申请人资料录入资产评估注册管理系统;(五)中国注册会计师协会自收到材料之日起,将申请人资料在中国注册会计师协会网站上公示30日。公示期满后10个工作日内,对符合注册条件的申请人,予以批准,并颁发注册资产评估师证书;对不符合注册条件的申请人,书面通知省级协会。

  受理申请注册的时间由省级协会确定。

 Article 6   Whoever have obtained the certificate for a certified assets assessor shall be disqualified from registration, and have his or her certificate revoked, provided he or she falls within one of the following circumstances:

(1) Where he or she has no full civil capacity;

(2) Where he or she has suspended from providing assets assessment service for 12 months or longer; or

(3) Where he or she is punished criminally.

    第六条 已取得注册资产评估师证书的人员,有下列情形之一的,撤销注册,收回注册资产评估师证书:

  (一)不具有完全民事行为能力的;

  (二)停止执行资产评估业务满12个月的;

  (三)受刑事处罚的。

 Article 7   An applicant who makes any falsification in applying for registration shall be disqualified from registration, and have his or her certificate for a certified asset assessor revoked by the Chinese Institute of Certified Public Accountants. A certified asset assessor who provides any false service duration certificate for assets assessment for an applicant shall be publicly criticized by the province-level institute. A certified assets assessor who have provided false certificate twice or more times shall be disqualified from registration, and have its certificate for a certified assets assessor revoked by the Chinese Institute of Certified Public Accountants.

    第七条 申请人在申报注册过程中有弄虚作假行为的,由中国注册会计师协会撤销注册,收回注册资产评估师证书。

  注册资产评估师为申请人出具资产评估工作年限虚假证明的,由省级协会予以通报批评;两次以上出具虚假证明的,由中国注册会计师协会撤销注册,收回注册资产评估师证书。

 Article 8   An asset assessor that makes falsification in applying for registration shall be publicly criticized by the provincial level institute, and its application for registration shall not be accepted within 12 months.

    第八条 评估机构申报注册有弄虚作假行为的,由省级协会予以通报批评,并在12个月内不再受理其有关注册事宜。

 Article 9   When any registered item is changed, a certified assets assessor shall, within 15 days upon such change, go through the corresponding formalities to apply for the modification with the province-level institute at the place of registry.

    第九条 注册资产评估师注册内容变更时,应当在变更后15日内向其注册所在地省级协会申请办理变更手续。

 Article 10   The certified assets assessors' practicing qualifications shall be subject to the annual examination system, and the annual examination measures shall be otherwise formulated.

    第十条 注册资产评估师执业资格实行年度检验,年检办法另行制定。

 Article 11   These Measures shall take effect as of 1st August 2002.

    第十一条 本办法自2002年8月1日起实行。