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The Tort Liability of Faulty Statement of CPA in Security Market

Author: WangXiang
Tutor: YuMin; GuMingAn
School: Southwestern University of Finance and Economics
Course: Legal
Keywords: FALSE REPRESENTATION OCCUPATION CAUTIOUS TORT LIABILITY
CLC: D922.287
Type: Master's thesis
Year: 2011
Downloads: 52
Quote: 0
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Abstract


False presentation cases on the security market are increasing in recent years. In abroad, there’s Enron Incident, domestically, there’s Yinguangxia Incident and Kelong Incident. Lots of authoritative accounting firms are accused and they are experiencing an Accusing Explosion Period. CPA is losing its credibility to the public. On the other hand, accounting circle, auditing circle, law circle and the investors haven’t had consensus on some of the questions of tort liability. Hence, discussing tort liability of CPA will contribute to the development of CPA field, will protect the benefit of the investors better and will also help building a healthy market economy.Under the guidance of how to take the responsibility of tort liability, basing on balancing the benefit of accounting firms, audited company and the investors, this thesis studies the relationship between CPA and false representation, the elements of tort. The author of this thesis also issues some constructive suggestions based on the study of the reasons of false representation.Beside guideline and epilogue, there are three parts:1st, From status and harmfulness of falsity statement, puts forward CPA’s universality and research significance of falsity statement phenomenon in the security market. Then tells the relationship between CPA and falsity statement, the necessity of CPA assume tort responsibility.2nd, This chapter will define the responsibility of CPA to information users as tort liability, makes a detailed analysis on four elements in the securities market responsibility of CPA falsity statement, and summarizes the domestic and foreign scholars’s different views on CPA "four elements" wrongdoing, losses, fault and causality, propose their own opinions.3rd, This article introduce CPA tort behavior from registered accountant appointed and audit aspects, through the research of CPA in laws and regulations of the tort liability, propose that CPA should assume joint tort liability with enterprise when intentionally or importance negligence occur. For better protect investor benefit and prevent CPA falsity statement, partner should assume joint tort liability with signature CPA, regardless he/she sign in audit report or not.

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CLC: > Political, legal > Legal > Chinese law > Financial Law > Securities and Management Act
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