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Research on the Civil Liability of Registered Accountants to Third Parties

Author: WuNing
Tutor: LiuBaoYu
School: Shandong University
Course: Legal
Keywords: Certified Public Accountant Professional Liability Civil liability
CLC: D923
Type: Master's thesis
Year: 2008
Downloads: 97
Quote: 1
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Abstract

In today's rapid economic development, accounting information, such as a bond, contact market economic activities in the various interests involved in the main, investment, finance, management, decision-making and economic behavior have to be made based on a true and reliable accounting information, once accounting information distortion caused economic losses and social impacts are often difficult to estimate. Certified Public Accountant as the forensic and provider of accounting information, accounting information authenticity shoulder social responsibility. Certified Public Accountant is not only responsible relative of the contract, but also responsible for the loss due to the spread of false accounting information caused. China's judicial practice, how to identify the registered accountants been difficult to resolve the civil liability of the third party. Essentially, the CPA to the civil liability of the third party related to the choice of the legal value of the trade-offs of legal justice and social policy. This article focuses on the accountant on the scope of civil liability in the third person, the nature, the Principles of Responsibility, accountability accountants for the current economic situation in the rapid development of proposed special issue of civil liability of a third person, not yet mature point of view, trying to find a reasonably effective method to solve the problem accountant civil liability of a third person. This paper is divided into five chapters, the first chapter through the introduction of the basic concepts of the CPA profession, leads accountant civil liability in the \research, our accountant defective under the scope of civil liability for third party and the principles and methods should be adopted; The Chapter still use comparative law research methods, accountants discussed and identified the nature of the third party civil liability; Chapter detailed analysis of Accountants to Third Civil Responsibility - the choice and application of the principle; fifth chapter discusses the issues of civil liability of accountants third person, combined with China's actual situation and ways to improve it. This paper made the following observations: 1. Accountant scope of civil liability against the third person should be controlled in the range of \; 3. \loss; joint tort, accountants should bear the responsibility by shares. Through this study, the clear choice of law, in fact, is the legal means the deliberate choice of the severity of the trade-offs of the interests of the two different legal body of accountants and public accountants third party civil liability. Weigh Certified Public Accountant career interests and social responsibility principles and methods to resolve the civil liability of accountants third person, the law should focus on one aspect which should not be over-emphasized.

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