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I. In order to strengthen the disciplinary and supervisory work of this vocation, the Chinese Institute of Certified Public Accountants (hereinafter referred to the CICPA) establishes the Complaint Commission in accordance with the relevant laws, regulations and the Charter of the CICPA. II. The Complaint Commission shall be a special commission under the Council of the CICPA. As the permanent administrative office of the CICPA, the Secretariat of the CICPA shall be responsible for handling the routine affairs of the Complaint Commission. III. The Complaint Commission shall be mainly responsible for handling the complaints filed by the accounting firms or certified public accountants who object to the punishment decisions made by the Disciplinary Commission of the CICPA. It shall decide on whether to maintain or revise the decisions of the Disciplinary Commission. IV. The Complaint Commission shall be composed of 15 members, among whom there shall be 9 certified public accountants, 1 person from the Secretariat of the Chinese Institute of Certified Public Accountants, 1 government representative, 2 accounting or auditing experts and 2 legal experts. V. A certified public accountant shall meet the following basic conditions if he (she) intends to become a member of the Complaint Commission: (1) He has been undertaking the auditing work as a certified public accountant for more than 8 years, and has high level of professional theoretical knowledge and rich experience; (2) He has taken the position as a department manager or above; and (3) He has never been given any administrative punishment or the self-disciplinary punishment by the CICPA and he has good professional ethics and practice records. VI. An accounting, auditing or legal expert shall meet the following basic conditions if he (she) intends to become a member of the Complaint Commission: (1) He (she) has the corresponding senior professional title; (2) He (she) is acquainted with the situation of the vocation of certified public accountants; and (3) He (she) has good professional ethics and reputation. VII. A member of the Complaint Commission shall not hold a post concurrently as a member of the Disciplinary Commission, and vice versa. VIII. With regard to the establishment of the Complaint; Commission, the Secretary General of the CICPA shall put forward a proposal, submitting it to the Council for approval. During the period when the Council is not in session, the proposal shall be submitted to the Executive Council for approval. IX. There shall be 1 Director and 1 Vice Director in the Complaint Commission. X. The term of office of a member of the Complaint Commission shall be 1 year and it may continue upon re-election. XI. The operating rules of the Complaint Commission shall be as follows: (1) Where an accounting firm or certified public accountant (hereinafter referred to the "complainant") objects to the decision made by the Disciplinary Commission, it (he) shall, within 5 working days from the day when it (he) receives the punishment notification, file a written complaint with the Secretariat of the CICPA, specifying the complaint reasons and the relevant evidential materials; (2) After the Secretariat of the CICPA receives the complaint of the complainant, it shall notify the Complaint Commission of the date of meeting 5 working days ahead of schedule; (3) The meeting of the Complaint Commission shall be null unless 2/3 or more of the members attend it; (4) The meeting of the Complaint Commission shall be presided over by the director. If the director is absent, it shall be presided over by the vice director; (5) The representatives of the Disciplinary Commission may attend the meeting of the Complaint Commission as non-voting delegates so as to explain the reasons for the decision of the Disciplinary Commission. The relevant staff members of the Secretariat of the CICPA and the representatives of pertinent local institutes of CICPA may attend the meeting of the Complaint Commission as non-voting delegates; (6) The Disciplinary Commission may require the complainant to appear at the meeting to account for the case; (7) On the basis of the opinions, reasons and relevant evidential materials of the Disciplinary Commission and the complainant, the Complaint Commission shall, upon full discussion, decide on whether to maintain or revise the punishment decision of the Disciplinary Commission. If it is difficult to form a resolution through discussion, a resolution shall be made by a secret ballot. The resolution shall be null unless the majority members vote in favor of it; (8) The meeting of the Complaint Commission shall form a written resolution, which shall bear the signatures of all the members who attend the meeting; and (9) Where the Complaint Commission holds that the complaint reasons are insufficient and it decides that the complainant shall be punished, the Secretariat of the CICPA shall, in the name of the CICPA, issue a punishment decision to the complainant according to the decision of the Complaint Commission. XII. The working disciplines of the Complaint Commission shall be as follows: (1) The members of the Complaint Commission shall attend the meetings of the Complaint Commission in time; (2) The members of the Complaint Commission shall keep confidential the details of the cases and the information about discussions at the meetings; and (3) If a member of the Complaint Commission is an interested party of the party concerned, he shall withdraw. XIII. If a member of the Complaint Commission doesn't meet the requirements for being a member continuously, or if he seriously violates the disciplines of the Complaint Commission, he shall be dismissed according to the pertinent procedures. XIV. Where there is any vacant position in the Complaint Commission, it shall be filled according to the pertinent procedures for the creation of members of the CICPA. |
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