Interim Rules on the Complaint Commission of the Chinese Institute of Certified Public Accountants

中国注册会计师协会申诉委员会暂行规则

 

Document Number: Kuai Xie [2008] No. 73

Promulgating Date: 10/14/2008

Effective Date: 10/15/2008

颁布机关: 中国注册会计师协会

文   号: 会协[2008]73号

颁布时间: 10/14/2008

实施时间: 10/15/2008

 

 Article 1   In order to regulate the industry discipline, strengthen the industry supervision, and maintain the legal rights and interests of members, These Rules are formulated in accordance with the relevant laws, regulations and the Charter of the Chinese Institute of Certified Public Accountants, and the provisions of the Disciplinary Measures for the Practice Compliance Violations Committed by Members of the Chinese Institute of Certified Public Accountants.

   第一条 为规范行业惩戒，加强行业监管，维护会员的合法权益，根据有关法律法规及《中国注册会计师协会章程》、《中国注册会计师协会会员执业违规行为惩戒办法》的规定，制定本规则。

 Article 2   The Complaint Commission, as a special commission under the Council of the Chinese Institute of Certified Public Accountants (hereinafter referred to as CICPA), shall be responsible for accepting the complaints filed by the members who object to the disciplinary decisions made by the CICPA; The routine working body of the Complaint Commission, located in the Secretariat of the CICPA (hereinafter referred to as the Secretariat), shall be responsible for handling the routine affairs of the Complaint Commission.

   第二条 申诉委员会是中国注册会计师协会（以下简称中注协）理事会下设的专门委员会，负责受理会员对中注协作出的惩戒决定的申诉；申诉委员会的日常工作机构设在中注协秘书处（以下简称秘书处），负责办理申诉委员会的日常事务。

 Article 3   The Complaint Commission performs its duties via the Complaint Commission Conference (hereinafter referred to as the Complaint Conference).

   第三条 申诉委员会通过申诉委员会会议（以下简称申诉会议）履行职责。

 Article 4   The Complaint Commission shall consist of 15 members, including 9 certified public accountants, 1 secretariat representative, 1 government representative, 2 accounting or auditing scholars and 2 legal experts.

The Complaint Commission shall have one Chairperson and one Vice Chairperson.

A commission member of the Complaint Commission (hereinafter referred to as the Commission Member) shall not hold a post concurrently as a commission member of the Disciplinary Commission.

   第四条 申诉委员会由15名委员组成，其中注册会计师9名，秘书处代表1名，政府部门代表1名，会计、审计学者2名，法律专家2名。

  申诉委员会设主任委员和副主任委员各1名。

  申诉委员会委员（以下简称委员）不得兼任惩戒委员会委员。

 Article 5   A certified public accountant shall meet the following basic conditions if he or she intends to become a member:

(1) To have been engaged in the auditing work as a certified public accountant for more than eight years, and have high level of professional theoretical knowledge and rich practical experience;

(2) To have held the post as a department manager or above in an accounting firm; and

(3) To have never been given any criminal penalty, administrative punishment or the self-disciplinary punishment by the CICPA, and have good professional morality and practice records.

   第五条 注册会计师担任委员应当符合下列基本条件：

  （一）从事注册会计师审计工作8年以上，具有较高的专业理论水平和丰富的实践经验；

  （二）担任会计师事务所部门经理或相应职位以上人员；

  （三）从业以来没有受到刑事、行政处罚和行业惩戒，具有良好的职业道德和执业记录。

 Article 6   An accounting or auditing scholar, a legal expert and a government representative shall meet the following basic conditions if he or she intends to become a member:

(1) To have the senior professional title of the relevant specialty or the equivalent seniority;

(2) To be familiar with the vocation situation of the certified public accountant; and

(3) To have good professional morality and social reputation.

   第六条 会计、审计学者、法律专家和政府部门代表担任委员应当符合下列基本条件：

  （一）具有相关专业高级职称或相当资历；

  （二）熟悉注册会计师行业情况；

  （三）具有良好的职业道德和社会信誉。

 Article 7   A Commission Member is elected with the process that the General Secretary of the CICPA shall put forward a proposal and submit it to the Council for approval. During the period when the Council is not in session, the proposal shall be submitted to the Standing Council for approval.

   第七条 委员产生，由中注协秘书长提出方案，报理事会批准。理事会闭会期间，报常务理事会批准。

 Article 8   The term of office of a Commission Member is two years, and it may continue upon re-engagement.

   第八条 委员任期两年，可以连聘连任。

 Article 9   Any Commission Member who has any of the following situations shall be given a dismissal by the CICPA:

(1) To have violated the relevant laws, regulations and the discipline of the complaint work;

(2) To have not been diligent and fulfilled the duty in accordance with the relevant provisions of the CICPA;

(3) To have applied for the resigning appointment himself or herself;

(4) To have been absent from the Complaint Conference twice or more without causes within one term of office; or

(5) Other circumstances under which a dismissal shall be given.

The dismissal of a Commission Member shall not be restricted to whether the term of office expires or not. In case of the Commission Member shortage new commission members shall be supplied immediately according to the procedure.

   第九条 委员有下列情形之一的，中注协应当予以解聘：

  （一）违反法律法规和申诉工作纪律的；

  （二）未按照中注协有关规定勤勉尽职的；

  （三）本人提出辞聘申请的；

  （四）一届任期内累计两次以上无故不出席申诉会议的；

  （五）应当予以解聘的其他情形。

  委员解聘不受任期是否届满的限制，委员缺额时，按聘任程序及时增补新的委员。

 Article 10   The Chairperson shall be the convener of the Complaint Conference. In case the Chairperson may not attend a Complaint Conference for some reason, the Vice Chairperson shall be the convener. In case neither the Chairperson nor the Vice Chairperson may attend a Complaint Conference for some reason, the convener shall be elected through negotiation of the Commission Members.

The convener shall be responsible for calling the Complaint Conference, organizing the Commission Members to express opinions and discuss, summarizing the deliberation opinions, and organizing the vote and so on.

   第十条 申诉会议由主任委员担任召集人。主任委员因故不能出席会议时，由副主任委员担任会议召集人；主任委员、副主任委员因故均不能出席会议时，由委员协商产生会议召集人。

  会议召集人负责召集申诉会议，组织委员发表意见、讨论，总结申诉会议审议意见和组织投票表决等事项。

 Article 11   The Secretariat shall propose holding the Complaint Conference to Chairperson of the Complaint Commission in time. The Chairperson shall determine the conference time according to the suggestion of the Secretariat, and the Secretariat shall inform the Commission Members of the conference agenda in advance.

   第十一条 秘书处应当及时向申诉委员会主任委员提议召开申诉会议，主任委员根据秘书处建议，确定会议时间，并由秘书处提前将会议议程通知委员。

 Article 12   The Secretariat shall serve the case materials and the complaint opinions of the party to each Commission Member in advance before the Complaint Conference.

   第十二条 秘书处应当在申诉会议召开前，将案卷材料以及当事人的申诉意见提前送达各委员。

 Article 13   The Commission Member shall express the deliberation opinion independently, objectively and fairly with the cautious and responsible attitude in accordance with laws, regulations and the provisions of the occupational standard, combining with his or her own professional knowledge.

   第十三条 委员应当依据法律法规及行业规范的规定，结合自身的专业知识，以谨慎负责的态度，独立、客观、公正地发表申诉审议意见。

 Article 14   The staff of the Secretariat may attend the Complaint Conference, to explain the related case details.

   第十四条 秘书处工作人员可列席申诉会议，说明有关案情。

 Article 15   The Complaint Commission may require the party to attend the conference and make some related explanation; the party may also ask to make oral statement to the Complaint Commission.

   第十五条 申诉委员会可要求当事人到会作有关说明；当事人也可要求向申诉委员会作口头陈述。

 Article 16   The convener shall summarize the deliberation opinions and organize the vote on the basis of full discussion on the conference.

At least two-thirds of the Commission Members shall attend the conference. The complaint deliberation decision shall be passed by two-thirds or more of the Commission Members attending the conference.

   第十六条 会议应当在充分讨论的基础上，由会议召集人总结审议意见并组织表决投票。

  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。

 Article 17   The complaint deliberation decision is the final decision made by the CICPA.

   第十七条 申诉审议决定为中注协作出的最终决定。

 Article 18   The Secretariat is responsible for recording the discussion upon the Complaint Conference. After the conference, the Commission Members attending the conference shall make signature confirmation on the conference materials of the conference record, the deliberation opinion, the vote result, etc.

   第十八条 秘书处负责对申诉会议讨论情况进行记录，会议结束后，参会委员应当在会议记录、审议意见、表决结果等会议资料上签名确认。

 Article 19   The Commission Member shall follow the provisions as follows:

(1) To attend the Complaint Conference on time, and to be diligent and fulfill the duty at work;

(2) To keep the relevant case details and the deliberation situation a secret; and

(3) Not to contact with the complainant in private, make collusive vote with the complainant, or make other fraudulent practices which may affect dealing with cases fairly.

   第十九条 委员应当遵循下列规定：

  （一）按时出席申诉会议，并在工作中勤勉尽职；

  （二）对有关案情和会议审议情况保密；

  （三）不得有与申诉人进行私下接触或串通表决等可能影响案件公平公正处理的舞弊行为。

 Article 20   The Commission Member shall apply for withdrawal of his own accord if there is the direct interest between the Commission Member and the complainant, or other situations which may affect dealing with cases fairly.

   第二十条 委员与申诉人存在直接利害关系或有其他可能影响案件公正处理的情形的，应当自觉提出回避申请。

 Article 21   The Commission Member shall attend all conferences and activities of the Complaint Commission in accordance with the requirement. In case he or she may not attend for some reason, the Commission Member shall ask for leave in written form to Chairperson within five working days after receiving the notice of attending the conference.

   第二十一条 委员应当按要求参加委员会的各项会议和活动；委员因故不能出席的，应当在接到参加会议通知之日起５个工作日内向主任委员书面请假。

 Article 22   These Rules shall come into effect as of October 15, 2008.

   第二十二条 本规则自2008年10月15日起施行。