Article 61 The sources of funds of the Bar Association are:

(1) Membership fees charged according to the standards for membership fees adopted by the lawyers' representatives assembly;

(II) Voluntary donations made by natural persons, legal persons or other organizations; or

(III) Government subsidies; or

(IV) Interests;

(V) Other lawful income.

Article 62 The membership dues shall be collected annually. Members shall pay the membership dues prior to the annual assessment every year.

The specific standards for collecting membership fees and the methods of collection of the Bar Association shall be formulated by the council and adopted by the lawyers' representatives assembly.

The standards for membership fees determined by the Bar Association shall be filed with the governing authorities and the All China Bar Association for the record.

Article 63 The Bar Association shall strengthen management of membership fees, formulate budget and final accounting plans for membership fees, keep separate accounts for income and expenditure of membership fees, announce income and expenditure of membership fees to the lawyers' representatives assembly annually, and accept supervision by the members.

Article 64 Where the Bar Association accepts income from donations from overseas, it shall report to the governing authorities and the registration administration authorities on the donations accepted and use of such donations.

Article 65 Membership fees shall be used in the following activities:

(1) Convene lawyers' representatives assembly, meetings of the council, meetings of the board of supervisors and other work meetings, business seminars, commendation meetings, exchange activities, etc.;

(II) Safeguard the legitimate rights and interests of lawyers;

(III) Reward and punishment of members;

(IV) All activities conducted by the district lawyers' working committees, special committees and business research committees；

(V) All expenses of the secretariat;

(VI) Provide members with study materials and organise professional training;

(VII) Provide benefits and other guarantees for members;

(VIII) Pay membership fees to the All China Bar Association;

(IX) Work of Party Building

(X) Other necessary expenses.

Except for reasonable expenses related to the Bar Association, income derived by the Bar Association shall be used entirely for public welfare or non-profit undertakings approved in registration or stipulated in this articles of association, and shall not be distributed among members.

Article 66 Property and proceeds derived from the Bar Association shall not be used for distribution, but shall exclude reasonable expenses of wages and salaries.

Assets of the Bar Association shall not be seized, distributed privately or misappropriated by any organisation or individual.

The sponsor shall not retain or enjoy any property right over the property contributed to the Bar Association.

Article 67 The wages, welfare benefits of the Bar Association and subsidies for employment of retired personnel shall be formulated and paid by the council pursuant to the corresponding policies and provisions of the State, and shall be paid from the income of the the Bar Association.

Article 68 Business and accounting years of the Bar Association from January 1 to December 31 every year. Before March 31 every year, the council shall examine and approve the following matters:

(1) The business report and income and expenditure settlement for the preceding year;

(II) The business plan and income and expenditure budget for the current year;

(III) A detailed list of assets.

The Bar Association shall employ accounting personnel with professional qualifications. An accountant shall not hold a concurrent position as a cashier. Accounting personnel shall complete handover formalities with the successor in the event of transfer or resignation.

Financial audit shall be carried out for re-election or replacement of legal representative of the Bar Association, and the audit report shall be submitted to the registration administrative authorities. Prior to cancellation and liquidation, the Bar Association shall carry out financial audit for closure of business.

The Bar Association shall use financial bills for social organisations stipulated by the State.

The Bar Association shall implement the Accounting System for Non-governmental Non-profit Organisations, carry out accounting pursuant to the law, establish and improve upon an internal accounting supervision system, and ensure legitimacy, veracity, accuracy and integrity of accounting materials.

The Bar Association shall accept tax supervision and accounting supervision implemented by tax and accounting authorities pursuant to the law.