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On the Liability of Accountants

Author: LuoYuQiang
Tutor: DiYuYan
School: Heilongjiang University
Course: Legal
Keywords: Certified Public Accountant Civil liability Infringement Third person Professional Liability
CLC: D923.1
Type: Master's thesis
Year: 2009
Downloads: 113
Quote: 0
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Abstract

All sub-prefect, certified public accountants, civil liability belongs to the scope of the study of the Civil and Commercial Law. In the sixties and seventies of the twentieth century, Western countries litigation explosion for the Certified Public Accountant. Especially a few years ago, occurred shaking the Enron, WorldCom and other financial scandals led to the U.S. capital markets, the loss of more than 70,000 billion dollars in market value, almost completely melt the enthusiasm of investors in the U.S. capital markets. In order to restore investor confidence, the U.S. Congress passed the 2002 listed companies Accounting Reform and Investor Protection Act, signed into law documents on July 30, 2002. The bill requires the supervision of certified public accountants by the independent monitoring committee to focus on the independence of certified public accountants; strengthen the corporate governance structure, clear the responsibility of the company's financial reporting, and enhance the company's financial disclosure obligations, and increased penalties for violations of the company's management . China with the establishment and development of the market economy system, litigation involving CPAs also gradually increased. CPAs' Civil originated verification field, due to the lack of clear legal provisions, the civil liability of the registered accountants false verification investigated mainly applicable in practice is the Supreme People's Court judicial interpretation. These judicial interpretation of the legal basis of the false verification civil liability of the Institute of Certified Public Accountants, the scope of the responsibility and the responsibility of the order to do a more clearly defined, but its approval for specific cases and did not form a civil liability for the Institute of Certified Public Accountants systematic theoretical framework. Later in the disclosure of information in the securities markets and listed companies' financial reports, certified public accountants play an increasingly important role, the registered accountants civil liability issues also become the focus of academic debate. Currently, an expert responsibility for the direction of CPAs 'Civil sure most scholars, certified public accountants as experts in accounting, bear the invisible police responsibility in a market economy, CPAs' Civil issue is not only a legal issues, but also have an important impact on a country's economic development and stability. This paper fusion of Law and Economics (Accounting), multi-disciplinary knowledge, by reference related laws, regulations, lessons, and seeking common ground while reserving differences, to analyze the perspective of the Professional Liability of CPAs' Civil.

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