Measures of the Chinese Institute of Certified Public Accountants on Disciplinary Actions to be Taken against Members Involving Accounting Malpractice

中国注册会计师协会会员执业违规行为惩戒办法

 

Promulgating Institution: Chinese Institute of Certified Public Accountants

Document Number: Kuai Xie [2011] No.39

Promulgating Date: 07/16/2011

Effective Date: 07/16/2011

颁布机关: 中国注册会计师协会

文   号: 会协[2011]39号

颁布时间: 07/16/2011

实施时间: 07/16/2011

 

Chapter 1: General Provisions

Article 1  These Measures are formulated in accordance with the Law of the People's Republic of China on Certified Public Accountants (hereinafter referred to as "the CPA Law") and the Articles of Association of the Chinese Institute of Certified Public Accountants for the purposes of strengthening the building of integrity in certified public accountant industry and standardizing the disciplinary actions to be taken against members involving accounting malpractice. 

Article 2  These Measures are applicable to the execution of disciplinary action by the Chinese Institute of Certified Public Accountants (hereinafter referred to as "the CICPA") against the members involving accounting malpractice. 

For purposes of these Measures, members shall mean to the practicing members of the institutional members and individual members, namely accounting firms and the certified public accountants.

Article 3  In execution disciplinary actions, the CICPA shall abide by the principles of objectivity and impartiality, adhere to the approach of combining education with disciplinary actions, and ensure that the implementation of laws and regulations as well as the industry rules.

The execution of disciplinary action shall be based on the facts, and commensurate with the nature, circumstances as well as the degree of social impact of the accounting malpractice.

Article 4  In respect of the disciplinary action executed by the CICPA, a member has the right of statement and right of defense. In case of being dissatisfied with the disciplinary action imposed with, the concerned member may file an appeal.

Chapter 2: Types and Application of Disciplinary Actions

Article 5  The types of disciplinary actions executed by the CICPA against the members involving accounting malpractice are:

(1) Admonishment (reprimanding);

(2) Notice of criticism; and

(3) Public condemnation.

Article 6  Where the CICPA considers the malpractice committed by a member might has constituted a crime, the case shall be transferred to the judicial authority for investigation and handling. 

Article 7  Where a member involves any of the following acts, disciplinary action shall be taken according to the provisions of these Measures: 

(1) Where the act is in violation of the CPA Law and provisions of other relevant laws and regulations;

(2) Where the act is in violation of code of professional ethics for CPA in China; 

(3) Where the act is in violation of the code of practice for CPA in China; 

(4) Where the act is in violation of the quality control standards for accounting firms; or

(5) Other circumstance where disciplinary action shall be executed. 

Article 8  Where a member violates the provisions in Articles 20, 21 and 22 of the CICPA, he may be given with a notice of criticism or public condemnation depending on the circumstances. 

Where a member violates other related provisions of the relevant laws and regulations in the course of practice, admonishment, notice of criticism or public condemnation may be given depending on the circumstances. 

Article 9  Where a member violates the requirements of the code of professional ethics for CPA in China and involves any of the following conducts, admonishment, notice of criticism or public condemnation may be given depending on the circumstances.

(1) Where the principle of integrity is violated in the course of carrying out professional activities; 

(2) Where the relevant requirements in the code of professional ethics related to independence is violated in carrying out audit, review and other verification work; 

(3) Where, in making professional judgment or expressing professional opinions, the principles of objectivity and impartiality are violated; 

(4) Failure to acquire and maintain professional competence according to the relevant provisions, and a lack of appropriate professional competence in undertaking the work and offering professional service; 

(5) Where the necessary care and due diligence is not maintained in the course of the practice;

(6) Where the principle of confidentiality is violated by divulging classified information learnt during the professional activities; 

(7) Where the relevant laws and regulations are violated and the professional reputation is impaired; 

(8) Where the professional image is impaired by hyping up the services offered and the qualifications in disseminating information to the general public as well as recommending himself and the work, belittling or comparing with the work of other CPAs without any basis, or not being honest or seeking truth from the facts;

(9) Where the relevant provisions in the code of professional ethics related to fees are violated when offering the professional services; or

(10) Other conducts in violation of the code of professional ethics. 

Article 10  Where a member violates the provisions of the code of practice for CPA in China with one of the following conducts, admonishment, notice of criticism or public condemnation may be given depending on the circumstances.

(1) Failure to plan and perform auditing work according to the provisions;

(2) Failure to obtain adequate and appropriate evidence to substantiate the audit conclusion;

(3) Issuance of inappropriate auditor's report due to negligence;

(4) Failure to prepare, consolidate and retain auditing work papers according to the provisions; 

(5) Concealing problems discovered during the auditing process and issuing auditor's report containing inauthentic information;

(6) Colluding with the client in cheating and intentionally issuing a fictitious auditor's report; and

(7) Other conducts in violation of the code of practice.

Where a member carrying out review work, other verification work and relevant professional services without complying with the review work standards for CPA in China, other verification work standards for CPA in China, and relevant service standards for CPA in China, disciplinary action shall be executed in reference to the preceding paragraph. 

Article 11  Where a member violates the provisions of the quality control standards for accounting firms and involves any one of the following conducts, admonishment, notice of criticism or public condemnation may be given depending on the circumstances:

(1) Failure to formulate quality control system according to the provisions;

(2) Failure to formulate policies and procedures that aim to appropriately ensure the compliance with the relevant requirements of the professional ethics by the accounting firm and its employees;; 

(3) Failure to take proper measures to ensure the appropriate offering of specific services and maintenance of client relationship;; 

(4) Failure to appropriately ensure that the firm and the CPAs perform the work and issue appropriate reports according to the professional standards and the provisions of the applicable laws and regulations; 

(5) Failure to implement project quality control and validation in auditing work and other stipulated work with respect to listed entities; 

(6) Failure to appropriately ensure that the project team will complete the work in organizing the final records of professional work timely and retain the working papers for the professional work according to the stipulated period after the issue of professional work reports; 

(7) Failure to formulate supervisory control policies and procedures and give reasonable assurance that the policies and procedures related to quality control system are of relevance and appropriateness, at the same time, are running effectively; or

(8) Other conducts in violation of quality control standards. 

Article 12  Where a member obstructs or refuses to allow the practice quality check and investigation to be carried out by CICPA, fails to provide the relevant information for checking on time, refuses to confirm the opinions on the check or establish communication on matters, as well as fails to cooperate in the checking work in other situations, public condemnation shall be given. 

Article 13  Where a member involves any of the following situations, heavier disciplinary action shall be imposed: 

(1) Concurrently involving two or more types of conducts against which disciplinary actions shall be taken; 

(2) Conducts of the same nature against which disciplinary actions shall be taken have taken place on two or more occasions within two years; 

(3) Attacking and taking revenge on the complainant, the informant, the witness and other personnel concerned; or 

(4) Fabricating, concealing or destroying evidence after the conduct which is in violation of the regulations has taken place.

Article 14  Where a member involves any of the following situations, lenient or lighter disciplinary actions may be imposed: 

(1) Where it is the first case of violation of regulations and the circumstance is minor; 

(2) Where the member takes the initiative to report its own infractions;

(3) Where the member gives active supports to relevant authorities in the investigation of its infractions;

(4) Where the member takes the initiative to make corrections, and adopts effective measures immediately to prevent or mitigate adverse consequence.

Chapter 3: Organizations for Executing Disciplinary Actions and Recusal in the Execution of Disciplinary Actions

Article 15  A disciplinary action committee shall be set up under the CICPA Council.

The disciplinary action committee shall be responsible for executing disciplinary actions against members involving accounting malpractices that have been confirmed by CICPA through investigations. 

Article 16  The secretariat of CICPA shall be the permanent executive organization for the disciplinary action committee and be responsible for attending to the day-to-day affairs of the said committee. Its main duties and responsibilities include:

(1) Accepting complaints and cases related to members transferred from the relevant departments; 

(2) Responsible for checking and investigation of members involving accounting malpractice; 

(3) Responsible for proposing to the chairman of the disciplinary action committee to convene the meeting of the disciplinary action committee; 

(4) Responsible for production, service, sorting and archival of the relevant documents of the disciplinary action committee; and 

(5) Responsible for attending to other matters entrusted by the disciplinary action committee. 

Article 17  Where a committee member of the disciplinary action committee involves any of the following situations, he shall recuse himself from the case voluntarily, while parties concerned or complainants have the right to request for his recusal; 

(1) Where the committee member or a close relative thereof has direct interest in the case; 

(2) Where the committee member is practicing in the same accounting firm as the party concerned; or

(3) Other factors that may affect his impartial handling of the case.

The provisions in the preceding paragraph are applicable to the staff of the permanent executive agency for disciplinary action committee.

Chapter 4: Disciplinary Action Procedures and Decisions s

Article 18  In respect of a conduct in violation of the regulations which have been investigated and handled by the CICPA, the permanent executive agency for the disciplinary action committee shall submit the checking or investigation report to the disciplinary action committee after organizing the check or the investigation.

Article 19  Prior to making a decision on disciplinary action, the disciplinary action committee shall send a draft notice of disciplinary action to the party to inform the party of the facts of the violation of regulations identified preliminarily, the type of disciplinary action intended to be taken, the justification and the basis, at the same time, inform the party of the right entitled in making representation and putting up defense.

The party may submit a written representation and the justification for defense to the disciplinary action committee within 8 working days after receiving the notification of disciplinary action. Where the party fails to make a submission after the due date has past, he shall be deemed as waiving the right in making representation and putting up defense and the decision on the disciplinary action shall not be affected. 

After the written representation and defense materials are submitted, the party may request to make an oral representation to the disciplinary action committee

The disciplinary action committee shall listen to the views of the party fully. The disciplinary action committee may ask the party to go through an inquiry from the committee members in the meeting of the disciplinary action committee. Where the facts, justifications or evidence put up by the party are established, the disciplinary action committee shall accept it.

Article 20  The disciplinary action committee shall come to the following decisions respectively based on different circumstances: 

(1) Where it has been confirmed that the member has the conduct that is in violation of the regulations as stipulated in these Measures, it shall come to the decision of giving admonishment, notice of criticism or public condemnation; 

(2) Where the facts pertaining to the member violating the regulations cannot be established, or although there is violation of the regulations, the circumstance is minor, or it does not meet the provisions of these Measures to take disciplinary action, it shall come to the decision of dismissing the case or not taking disciplinary action. 

Article 21  The disciplinary action committee shall come to the decision on disciplinary action to be taken through convening of a meeting. The meeting shall be attended by at least two-third of the committee members. The decision on disciplinary action to be taken shall be adopted by more than two-third (inclusive) of the committee members who attend the meeting. 

Article 22  After the decision on disciplinary action to be taken has been adopted, the disciplinary action committee shall produce a letter of decision on disciplinary action to be taken in the name of the CICPA. The letter of decision on disciplinary action to be taken shall specify the following matters: 

(1) Where the member against whom disciplinary action is to be taken is an individual member, the name, gender, date and year of birth, CPA certificate number as well as the name of the accounting firm with which he is serving shall be stated. Where the member against which disciplinary action is to be taken is an institutional member, the name of the accounting firm, the office address as well as the name of the chief accountant shall be stated; 

(2) Facts and evidence;

(3) Basis and conclusion for taking the disciplinary action; 

(4) Right of lodging an appeal and the time limit; 

(5) Date on which the decision on taking the disciplinary action is made.

Article 23  The decision on taking disciplinary action shall be served through direct delivery, mail or other modes. The decision on taking disciplinary action shall come into force on the day of service.

Chapter 5: Appeal Agency for Disciplinary Action Taken and the Withdrawal Pertaining to the Appeal

Article 24  An appeal and rights protection committee shall be set up under the CICPA Council. 

The appeal and rights protection committee shall be responsible for accepting the appeal of the member against the decision on taking disciplinary action made by the disciplinary action committee of the CICPA. 

A committee member of the appeal and rights protection committee may not hold the position of the committee member of the disciplinary action committee concurrently. 

Article 25  The CICPA secretariat shall be the permanent executive agency for the appeal and rights protection committee and be responsible for attending to the day-to-day affairs of the said committee. Its primary duties and responsibilities include: 

(1) Responsible for accepting appeals lodged by the members;

(2) Responsible for review and verification of the facts and evidence related to the appeal case;

(3) Responsible for proposing to the chairman of the appeal and rights protection committee to convene a meeting of the appeal and rights protection committee;

(4) Responsible for the production, service, sorting and archival of the relevant documents of the appeal and rights protection committee; and 

(5) Responsible for attending to other matters entrusted by the appeal and rights protection committee.

Article 26  Where a committee member of the appeal and rights protection committee has any of the following situations, he shall withdraw on his own accord. The party has the right to apply for his withdrawal: 

(1) Where the committee member or a close relative thereof has direct interest in the case;

(2) Where the committee member is practicing in the same accounting firm as the party concerned; or

(3) Other factors that may affect his impartial handling of the case.

The provisions in the preceding paragraph are applicable to staff of the permanent executive agency of the appeal and rights protection committee.

Chapter 6: Procedures and Decision on Appeal

Article 27  Where a party concerned refuses to accept the decision on disciplinary action to be taken made by the disciplinary action committee of the CICPA, the party may lodge an appeal and submit the materials for the appeal in writing to the appeal and rights protection committee of the CICPA within eight working days from the day the letter of decision on disciplinary action to be taken is received. The lodgment of appeal by a party concerned shall not affect the execution of the decision on disciplinary action to be taken.

After the appeal is accepted, the party may request for making an oral representation to the appeal and rights protection committee. The appeal and rights protection committee shall listen to the views of the party fully. The appeal and rights protection committee has the right to ask the party to go through an inquiry in the meeting of the appeal and rights protection committee. Where the facts, justifications or evidence put up by the party are established, the appeal and rights protection committee shall accept it.

Article 28  The appeal and rights protection committee shall come to the following decisions respectively according to different circumstances:

(1) In respect of the original decision on disciplinary action to be taken, where the facts ascertained are clear, the applicable basis is correct and the procedures are appropriate, the original decision shall be upheld; 

(2) Where the primary facts ascertained in the original decision on disciplinary action to be taken are clear while the secondary facts ascertained are not clear or cannot be established, the original decision shall be corrected. 

(3) Where the facts ascertained in the original decision on disciplinary action to be taken are not clear or the applicable basis is erroneous, or the procedures are seriously inappropriate, the original decision on disciplinary action to be taken shall be revoked. The decision on disciplinary action to be taken shall be renewed after review and verification of the relevant facts and evidence are conducted. Where the facts ascertained in the original decision on disciplinary action to be taken are not established, the original decision on disciplinary action to be taken shall be revoked and a decision on not taking disciplinary action shall be made. 

Article 29  The appeal and rights protection committee shall come to a decision on the deliberation of appeal by convening a meeting. The meeting shall be attended by at least two-third of the committee members. The decision on the deliberation of appeal shall be adopted by more than two-third (inclusive) of the committee members who attend the meeting. 

Article 30  After the decision on the deliberation of appeal has been adopted; the appeal and rights protection committee shall produce a letter of decision on the deliberation of appeal in the name of the CICPA. The letter of decision on the deliberation of appeal shall specify the following matters: 

(1) Where the petitioner is an individual, his name, gender, date and year of birth, the CPA certificate number as well as the name of the accounting firm that he is in shall be stated. Where the petitioner is a institutional member, the name of the accounting firm, the office address as well as the name of the chief accountant shall be stated;

(2) Request and justification for the appeal; 

(3) The facts and justifications ascertained by the appeal and rights protection committee;

(4) Basis and conclusion of the deliberation of appeal; and

(5) Date on which the decision on the deliberation of appeal is made.

Article 31  The appeal and rights protection committee shall come to the decision on the deliberation of appeal within two months after accepting the appeal. 

Article 32  The decision on the deliberation of appeal made by the appeal and rights protection committee shall be the final decision on disciplinary action to be taken. Where the original decision on disciplinary action to be taken is changed, the decision on disciplinary action to be taken shall become effective on the day the decision on the deliberation of appeal is served. Where the original decision on disciplinary action to be taken is upheld, the effective date of the original decision on disciplinary action to be taken shall remain unchanged.

Article 33  The decision on the deliberation of appeal shall be served by direct delivery, mail or other modes.

Chapter 7: Supplementary Provisions

Article 34  The malpractice committed by a member as well as the final decision on disciplinary action shall be entered in the information monitoring system of the CICPA on industry integrity. The CICPA shall archive the inspection records of the firm involved in the disciplinary action together with the letter of decision on disciplinary action to be taken, at the same time, preserve the records in good care according to the relevant provisions of the State on file management. 

Article 35  The Institute of Certified Public Accountants in all provinces, autonomous regions, and municipalities directly under the Central Government may adopt these Measures directly. They may also formulate the measures on disciplinary actions for the local regions based on these Measures, and submit the same to the CICPA for record filing. 

Article 36  For purposes of these Measures, "a party concerned" shall mean a member against which the complaint has been lodged, a case has placed on file up for investigation, or the disciplinary action has been taken. 

Article 37  These Measures shall take effect on July 16, 2011.

第一章  总 则

  第一条 为了加强注册会计师行业诚信建设，规范对会员违规行为的惩戒，根据《中华人民共和国注册会计师法》（以下简称《注册会计师法》）和《中国注册会计师协会章程》，制定本办法。

  第二条 中国注册会计师协会（以下简称中注协）对会员违规行为实施惩戒，适用本办法。

  本办法所称的会员，是指团体会员和个人会员中的执业会员，即会计师事务所和注册会计师。

  第三条 中注协实施惩戒，应当遵循客观和公正原则，坚持惩戒与教育相结合，保障法律法规以及行业规范得到贯彻执行。

  实施惩戒应当以事实为依据，与违规行为的性质、情节以及社会影响程度相当。

  第四条 对中注协实施的惩戒，会员有陈述和申辩权利，对惩戒不服的，可以提起申诉。

第二章  惩戒的种类与适用

  第五条 中注协对会员违规行为实施惩戒的种类有：

  （一）训诫；

  （二）通报批评；

  （三）公开谴责。

  第六条 中注协认为会员的违规行为可能构成犯罪的，应当移交司法机关调查处理。

  第七条 会员具有下列违规行为之一的，根据本办法的规定给予惩戒：

  （一）违反《注册会计师法》及其他相关法律法规有关规定的；

  （二）违反中国注册会计师职业道德守则的；

  （三）违反中国注册会计师业务准则的；

  （四）违反会计师事务所质量控制准则的；

  （五）应当实施惩戒的其他情形。

  第八条 会员违反《注册会计师法》第二十条、第二十一条和第二十二条的规定的，视情节给予通报批评或公开谴责。

  会员在执业过程中违反其他相关法律法规有关规定的，视情节给予训诫、通报批评或公开谴责。

  第九条 会员违反中国注册会计师职业道德守则的要求，有下列行为之一的，视情节给予训诫、通报批评或公开谴责：

  （一）在职业活动中，违反诚信原则的；

  （二）在执行审计、审阅和其他鉴证业务时，违反职业道德守则有关独立性的相关要求的；

  （三）在作出职业判断、发表专业意见时，违反客观和公正原则的；

  （四）未能按照有关规定获取和保持专业胜任能力，在承接业务和提供专业服务时，缺乏适当的专业胜任能力的；

  （五）在执业过程中没有保持应有的关注、勤勉尽责的；

  （六）违反保密原则，泄露职业活动中获知的涉密信息的；

  （七）违反相关法律法规，损害职业声誉的；

  （八）向公众传递信息以及推介自己和工作时，夸大宣传提供的服务、拥有的资质，贬低或无根据地比较其他注册会计师的工作，未能诚实、实事求是，损害职业形象的； 

  （九）在提供专业服务时，违反职业道德守则有关收费的相关规定的；

  （十）其他违反职业道德守则的行为。

  第十条 会员违反中国注册会计师业务准则的规定，有下列行为之一的，视情节给予训诫、通报批评或公开谴责：

  （一）未按规定计划和执行审计业务的；

  （二）未获取充分、适当的证据支持审计结论的；

  （三）因过失出具不恰当审计报告的；

  （四）未按规定编制、归整和保存审计工作底稿的；

  （五）隐瞒审计中发现的问题，出具不实审计报告的；

  （六）与客户通同作弊，故意出具虚假审计报告的；

  （七）其他违反业务准则的行为。

  会员执行审阅业务、其他鉴证业务和相关服务业务，未遵守中国注册会计师审阅准则、中国注册会计师其他鉴证业务准则和中国注册会计师相关服务准则的，参照前款实施惩戒。

  第十一条 会员违反会计师事务所质量控制准则的规定，有下列行为之一的，视情节给予训诫、通报批评或公开谴责：

  （一）未按规定制定质量控制制度的；

  （二）未按规定制定政策和程序，以合理保证事务所及其人员遵守相关职业道德要求的；

  （三）未合理保证事务所恰当接受或保持客户关系和具体业务的；

  （四）未合理保证事务所和注册会计师按照职业准则和适用的法律法规的规定执行业务并出具恰当报告的；

  （五）未按要求对上市实体审计业务和其他规定的业务实施项目质量控制复核的；

  （六）未合理保证项目组在出具业务报告后及时完成最终业务档案的归整工作并按照规定的期限保存业务工作底稿的；

  （七）未制定监控政策和程序，以合理保证与质量控制制度相关的政策和程序具有相关性和适当性并有效运行的；

  （八）其他违反质量控制准则的行为。

  第十二条 会员阻挠或拒绝中注协的执业质量检查和调查，不按时提供相关检查资料、拒绝确认检查意见或沟通事项以及其他不配合检查工作情形的，应当给予公开谴责。

  第十三条 会员有下列情形之一的，应当从重惩戒： 

  （一）同时具有两种或两种以上应予惩戒的行为的；

  （二）在两年内发生两次或两次以上同一性质的应予惩戒的行为的；

  （三）对投诉人、举报人、证人等有关人员打击报复的；

  （四）违规行为发生后编造、隐匿、销毁证据的。

  第十四条 会员有下列情形之一的，可以从轻、减轻惩戒：

  （一）初次违规并且情节轻微的；

  （二）主动报告其违规行为的；

  （三）主动配合查处其违规行为的；

  （四）自觉纠正违规行为，及时采取有效措施，防止或减轻不良后果的。

第三章  惩戒的实施机构和惩戒的回避

  第十五条 中注协理事会下设惩戒委员会。

  惩戒委员会负责对中注协查处的违规行为实施惩戒。

  第十六条 中注协秘书处为惩戒委员会的常设执行机构，负责办理该委员会的日常事务，其主要职责包括：

  （一）受理投诉和相关部门移送的会员相关案件；

  （二）负责会员违规行为的检查和调查；

  （三）负责向惩戒委员会主任委员提议召开惩戒委员会会议；

  （四）负责惩戒委员会相关文书的制作、送达、整理归档；

  （五）负责办理惩戒委员会委托的其他事项。

  第十七条 惩戒委员会委员有下列情形之一的，应当自行回避，当事人、投诉人有权申请其回避： 

  （一）本人或近亲属与案件有直接利害关系的； 

  （二）与本案当事人在同一会计师事务所执业的； 

  （三）其他可能影响案件公正处理的。 

  前款规定，适用于惩戒委员会常设执行机构的工作人员。

第四章  惩戒的程序和决定

  第十八条 对于中注协查处的违规行为，由惩戒委员会常设执行机构组织检查或调查后，向惩戒委员会提交检查或调查报告。

  第十九条 惩戒委员会在作出惩戒决定前，应向当事人发送拟惩戒告知书，告知当事人初步认定的违规事实、拟作出的惩戒种类、理由及依据，并告知当事人享有陈述和申辩的权利。

  当事人可在收到惩戒告知书后的8个工作日内，向惩戒委员会提交书面的陈述和申辩理由；当事人逾期不提交的，视为放弃陈述与申辩权利，不影响作出惩戒决定。

  在提交书面的陈述和申辩材料后，当事人可以要求向惩戒委员会作口头陈述。

  惩戒委员会应当充分听取当事人的意见；惩戒委员会可以要求当事人到惩戒委员会会议上接受委员询问。当事人提出的事实、理由或者证据成立的，惩戒委员会应当采纳。

  第二十条 惩戒委员会根据不同情况，分别作出以下决定：

  （一）确认会员有本办法规定违规行为的，作出给予训诫、通报批评或公开谴责的决定；

  （二）确认会员违规事实不成立，或虽然违规但情节轻微的，或不符合本办法规定应当予以惩戒的，作出撤销案件或不予惩戒的决定。

  第二十一条 惩戒委员会应当通过召开会议作出惩戒决定。会议至少应由三分之二的委员出席，惩戒决定应由出席会议委员的三分之二以上（含本数）通过。

  第二十二条 惩戒决定通过后，惩戒委员会应当以中注协的名义制作惩戒决定书。惩戒决定书应当载明下列事项：

  （一）被惩戒会员是个人会员的，写明姓名、性别、出生年月、注册会计师证书号码及其所在会计师事务所的名称；被惩戒会员是团体会员的，写明会计师事务所名称、办公地址以及主任会计师姓名；

  （二）事实和证据；

  （三）惩戒依据和结论；

  （四）提起申诉的权利、期限；

  （五）作出惩戒决定的日期。

  第二十三条 惩戒决定通过直接送达、邮寄等方式送达。惩戒决定自送达之日起生效。

第五章  惩戒的申诉机构和申诉的回避

  第二十四条 中注协理事会下设申诉与维权委员会。

  申诉与维权委员会负责受理会员对中注协惩戒委员会作出的惩戒决定的申诉。

  申诉与维权委员会委员不得兼任惩戒委员会委员。

  第二十五条 中注协秘书处为申诉与维权委员会的常设执行机构，负责办理该委员会的日常事务，其主要职责包括：

  （一）负责受理会员提出的申诉；

  （二）负责申诉案件相关事实和证据的复查与核实；

  （三）负责向申诉与维权委员会主任委员提议召开申诉与维权

  委员会会议；

  （四）负责申诉与维权委员会相关文书的制作、送达、整理归档；

  （五）负责办理申诉与维权委员会委托的其他事项。

  第二十六条 申诉与维权委员会委员有下列情形之一的，应当自行回避，当事人有权申请其回避： 

  （一）本人或近亲属与案件有直接利害关系的； 

  （二）与本案当事人在同一会计师事务所执业的； 

  （三）其他可能影响案件公正处理的。 

  前款规定，适用于申诉与维权委员会常设执行机构的工作人员。

第六章  申诉的程序和决定

  第二十七条 当事人对中注协惩戒委员会作出的惩戒决定不服的，可以在收到惩戒决定书之日起8个工作日内，向中注协申诉与维权委员会提起申诉，提交书面申诉材料。当事人提起申诉的，不影响惩戒决定的执行。

  在申诉被受理后，当事人可以要求向申诉与维权委员会作口头陈述。申诉与维权委员会应当充分听取当事人的意见；申诉与维权委员会有权要求当事人到申诉与维权委员会会议上接受委员询问。当事人提出的事实、理由或者证据成立的，申诉与维权委员会应当采纳。

  第二十八条 申诉与维权委员会根据不同情况，分别作出以下决定：

  （一）原惩戒决定认定事实清楚，适用依据正确，程序适当的，维持原决定；

  （二）原惩戒决定主要事实认定清楚，次要事实认定不清或不成立的，补正原决定；

  （三）原惩戒决定认定事实不清，或适用依据错误，或程序严重不适当的，撤销原惩戒决定，对相关事实和证据进行复查和核实后，重新作出惩戒决定；原惩戒决定认定事实不成立的，撤销原惩戒决定，作出不予惩戒的决定。

  第二十九条 申诉与维权委员会应当通过召开会议作出申诉审议决定。会议至少应由三分之二的委员出席，申诉审议决定应由出席会议委员的三分之二以上（含本数）通过。

  第三十条 申诉审议决定通过后，申诉与维权委员会应当以中注协的名义制作申诉审议决定书。申诉审议决定书应当载明下列事项：

  （一）申诉人是个人会员的，写明姓名、性别、出生年月、注册会计师证书号码及其所在会计师事务所的名称；申诉人是团体会员的，写明会计师事务所名称、办公地址以及主任会计师姓名；

  （二）申诉请求和理由；

  （三）申诉与维权委员会认定的事实和理由；

  （四）申诉审议依据和结论；

  （五）作出申诉审议决定的日期。

  第三十一条 申诉与维权委员会应当在受理申诉后的两个月内作出申诉审议决定。

  第三十二条 申诉与维权委员会的申诉审议决定是最终惩戒决定。改变原惩戒决定的，惩戒决定自申诉审议决定送达之日起生效；维持原惩戒决定的，原惩戒决定的生效日不变。

  第三十三条 申诉审议决定通过直接送达、邮寄等方式送达。

第七章  附 则

  第三十四条 会员的违规行为及最终惩戒决定，应当记入中注协行业诚信信息监控系统。注册会计师协会应将涉及惩戒事务所的检查档案与惩戒决定书一同归档，并按照国家档案管理的有关规定保管。

  第三十五条 各省、自治区、直辖市注册会计师协会可以直接采用本办法；也可以根据本办法，制定本地区的惩戒办法，并报中注协备案。

  第三十六条 本办法所称当事人是指被投诉、被立案调查、被惩戒的会员。

  第三十七条 本办法自2011年7月16日起施行。