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I. With a view to supporting the lawful practices of certified public accountants, protecting the legitimate rights and interests of the members, the Chinese Institute of Certified Public Accountants establishes the Members' Rights Protection Commission in pursuance of the relevant laws, regulations and the Charter of the Chinese Institute of Certified Public Accountants. II. The Members' Rights Protection 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 Members' Rights Protection Commission. III. The Members' Rights Protection Commission shall exercise the following functions: (1) To directly deal with the members' rights protection matters that have significant bearing on the vocation of certified public accountants; (2) To study the specific measures and approaches to protect the lawful practices of the members; (3) To offer guidance to the protection work of local institutes of certified public accountants; (4) As for the problems found in its protection work, it shall put forward opinions or suggestions about regulating the members' practices and protecting their lawful rights and interests; (5) To be responsible for pushing, cooperating with and coordinating the relevant departments to deal with the members' rights protection matters undertaken by it; and (6) To study and explore the ways and approaches to protect the lawful rights and interests of the members, to put forward policy proposals or study reports on the work of members' rights protection. IV. The Members' Rights Protection Commission shall be composed of 15 members, among whom there shall be 7 certified public accountants, 1 person from the Secretariat of the Chinese Institute of Certified Public Accountants, 7 accounting scholars, auditing scholars and legal experts. There shall be 1 Director and 1 Vice Director in the Members' Rights Protection Commission of the CICPA. V. A certified public accountant shall meet the following basic conditions if he (she) intends to become a member of the Members' Rights Protection Commission: (1) He (she) has been undertaking independent auditing for 8 years or more, and has high level of professional theoretical knowledge and rich experience; (2) He(she) has taken the position as a department manager or above; and (3) He (she) has never been given any administrative punishment or any self-disciplinary punishment by CICPA and he has good professional ethics and practice records. VI. An accounting scholar, auditing scholar or legal expert shall meet the following basic conditions if he (she) intends to become a member of the Members' Rights Protection 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. With regard to the establishment of the Members' Rights Protection 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. VIII. The term of office of a member of the Members' Rights Protection Commission shall be 1 year and it may continue upon re-election. IX. The procedures for handling the members' rights protection matters shall be as follows: (1) To accept and register various members' rights protection matters and properly establish archives; (2) To conduct preliminary examination on the members' rights protection matters. Those falling within the scope of members' rights protection shall be timely accepted, investigated into and verified; and (3) The investigators shall timely report the investigation results to the Members' Rights Protection Commission and ask it to study the solutions. X. The operating rules of the Members' Rights Protection Commission shall be as follows: (1) As for any members' rights protection matter that shall be proposed to the Members' Rights Protection Commission for deliberation or discussion, the Secretariat of the CICPA shall propose the Director to hold a meeting of the Members' Rights Protection Commission. If the date of meeting is determined, the Secretariat of the CICPA shall, 5 working days in advance, inform the members of the Members' Rights Protection Commission of the agenda of the meeting and other relevant items; (2) The meeting of the Members' Rights Protection Commission shall be presided over by the Director. If the Director is absent, it shall be presided over by the Vice Director; (3) The meeting of the Members' Rights Protection Commission shall be null unless 2/3 of the members attend it. A resolution of the Members' Rights Protection Commission shall be null unless more than half of the members vote in favor of it; (4) The relevant personnel of the Secretariat of the CICPA may attend the meeting of the Members' Rights Protection Commission as non-voting delegates so as to account for the pertinent circumstances of members' rights protection matter. XI. The working disciplines of the Members' Rights Protection Commission shall be as follows: (1) The members of the Members' Rights Protection Commission shall attend the meetings of the Members' Rights Protection Commission in time; (2) The members of the Members' Rights Protection Commission shall keep confidential the members' rights protection matters inappropriate to be disclosed openly; and (3) If a member of the Members' Rights Protection Commission is an interested party of the party concerned, he shall withdraw. XII. If a member of the Members' Rights Protection Commission doesn't meet the requirements for being a member any longer, or if he (she) seriously violates the disciplines of the Members' Rights Protection Commission, he (she) shall be dismissed according to the pertinent procedures. XIII. Where there is any vacant position in the Members' Rights Protection Commission, it shall be filled according to the pertinent procedures for the creation of members of the CICPA. |
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