It has not been more than 5 years since he obtained the certificate of passing the national unified examination for certified public accountants. The practicing member has stopped practicing or been revoked or cancelled for less than 5 years. It has obtained the certificate of passing the national unified examination for certified public accountants for more than 5 years, or the practicing members have stopped practicing or been revoked or cancelled for more than 5 years, and passed the relevant tests.

Non-practicing members who have not completed the required continuing education, failed to pay membership fees or have one of the circumstances specified in Article 10 of these Measures shall not pass the annual inspection. Non-practicing members who fail to participate in the annual inspection for no reason shall be deemed to have withdrawn automatically.

Extended data:

Provisions on the requirements for the registration of non-practicing members of certified public accountants in China:

1. The Institute of Certified Public Accountants shall report the list of persons approved for registration to the financial department of the State Council for the record. If the financial department of the State Council finds that the registration of the Institute of Certified Public Accountants does not conform to the provisions of this Law, it shall notify the relevant Institute of Certified Public Accountants to cancel its registration.

2. If the Institute of Certified Public Accountants refuses to register in accordance with the provisions of Article 10 of this Law, it shall notify the applicant in writing within 15 days from the date of decision. If the applicant has any objection, he may apply for reconsideration to the financial department of the State Council or the financial department of the people's government of a province, autonomous region or municipality directly under the Central Government within 0/5 days from the date of receiving the notice.

3. If the party whose registration has been revoked disagrees, it may apply for reconsideration to the financial department of the State Council or the financial department of the people's government of a province, autonomous region or municipality directly under the Central Government within 15 days from the date of receiving the notice of cancellation of registration and revocation of the certificate of certified public accountant.

Baidu Encyclopedia-China Certified Public Accountant Non-practicing Member