Sino-Foreign Legal Liability Of Certified Republic Accountants Comparative Study

In the practice of the several main branch sciences of international economic law, there is always the participation of certified republic accountant (CPA), such as verification of capital contribution and auditing during international investment and tax paying affairs of transnational tax- payers etc.The CPA's Legal liability of our country's registered account system has always been a hard issue being discussed for nearly the hundred years. The registered account system has been rebuilt for only 20 years, which is comparatively weak in legislation. In the recent two years, the lawsuit caused by auditing announcement, which issued by registered accountant is rising up.Which legal liability should be taking on by registered accountant? In the legalization and institutionalization of China's accounting profession, there is empty. The author gave some new advice toward comparing Sino-foreign Legal Liability of CPA.