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The Civil Liability of Certified Public Accountants (CPA) to the Third Party in China

Author: ZuoXin
Tutor: LiYouXing
School: Zhejiang University
Course: Economics
Keywords: CPA(Certified Public Accountant) Civil Liability The Third party
CLC: D923
Type: Master's thesis
Year: 2004
Downloads: 129
Quote: 0
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Abstract


Certified Public Account (CPA) is playing a more important role in social economic life with the improvement of corporate governance system and the development of stock market in China. The legal responsibility of CPA has come to be a real concern as CPA’s civil liability to the third part is quite different from the traditional contractual responsibility and liability for tort. So far, China’s laws have not formulated definite provisions upon how CPA bears legal liability to the third party. Based on the specific characteristics of CPA’s executive standard and advantage or disadvantage on theories, the writer expounds the lawmaking actuality and limitation of CPA’s civil liability to the third party; discuss legal nature, principle of standard of duty and component elements of CPA’s civil liability to the third party, and the useful of principles of negligence and non-negligence standard of duty in reality and exotica. Thus, the writer expresses personal opinion and emphasizes the possibility and extent of the principle of non-negligence being used to definitude CPA’s civil liability to the third party, and put-forward the suggestion of improving of the law system in personality.

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CLC: > Political, legal > Legal > Chinese law > China and France
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