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The Civil Responsibilities of the False Statements by CPA in Listed Companies

Author: YangYuQing
Tutor: ZhangZuo
School: Chongqing University
Course: Civil and Commercial Law
Keywords: false statements by listed companies The CPA Civil responsibility The form of assume liability
CLC: D923;D922.287
Type: Master's thesis
Year: 2009
Downloads: 125
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Abstract


The problem of the civil liability of the CPA is complicated in False statements by listed companies. As a consequence of lacking specialized study, the relevant rules of these problem spread to different laws and regulations in many country. Especially, it is limited that our country’s rules and regulations play on the problem in judicial practice at present. It could be classified into the criminal, administrative and civil liability in the CPA’s liability. The rules on the criminal and administrative liability are detailed and specific, but the research on civil liability developed very late, which is distinct from dealing with the cases in practice. Moreover, the rules on civil liability are less and imperfect, which leads to the difficulty for investors to sue for their loss. So it is very necessary to take a step forward investigating the theory of civil responsibilities of the false statements by CPA in listed companies . In the test , the writer tries to give some advise on the perfection of this system. The outline and main content of this thesis are as follows:First of all , the author presents the writing theory and practical significance in the preface.Chapter II, the chapter will first accentuate that the issue and transaction of the securities operate on the basis of information disclosure and it is the core of securities law and the base of listed companies .Further, the author analyze the important position of the CPA’s information disclosure in listed companies. This part is the base of investigating the theory of the civil responsibilities of the false statements by CPA in listed companies .Chapter III, the author will investigate the rules of the CPA as subject of responsibility in foreign securities law. Besides, the theoretical controversy of which as subject of responsibility between the CPA and the accounting firm in our country will be analyze. Then, the author shows that the CPA should as the subject of responsibility. This part offer precise way for following investigateChapterⅣ, each component of the CPA’s civil responsibilities will be discussed, which is the premise of deeply investigate this system. The author will analyze the each component of the CPA’s civil responsibilities abroad by the ways of historical, comparative and logical etc. Besides, the author will sum up some innovation theory .Research on the part is necessary and beneficial in optimizing our country’s related system.The core issue of chapterⅤwill analyze the present condition on the civil responsibilities of the false statements by CPA in listed companies in our country . The author will state the each component of the CPA’s civil responsibilities of our country on the basis of chapter III through the same ways of historical, comparative and logical on its content. Then, the point will focus on the feature as well as the weakest field among the system.The key ChapterⅥwill base on previous research .According to the practice of our country’s and warning by other country‘s experience, the author will point out we should perfect multiple form of assume liability based on different subjective status. Besides, the author will put forward proposal on perfecting the relevant rules.In closing, the author will summarize and make a perspective.

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