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The Civil Liability Of Certified Public Accountant

Posted on:2005-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:H XuFull Text:PDF
GTID:2156360125466477Subject:Law
Abstract/Summary:PDF Full Text Request
The civil liability of the certified public accountant has always been the public attention -getting problem. How to establish the civil liability of the CPA in our country is a great issue that means a lot to the development of the CPA system and even the progress of the whole social economy. On the base of totally understanding the history of the CPA civil liability and its character, this thesis starts from the concluding research data relevant fields of law and accounting, then analyses the disagreement and redefines the civil liability of the CPA.This article is divided into seven parts. Chapter One is to introduce the present research condition of the civil liability of the CPA and bring up the necessity and meaning of the research on this issue, and then review the coming up, developing and changing history of the CPA and its civil liability with the analysis of the social cause of the CPA civil liability and the actuality. Chapter Two is to probe into the basic theory of the CPA civil liability. According to the characters and features of the CPA business, the CPA civil liability is classified and the relevant theory is discussed. Special dissertation has been made on the doctrine of liability fixation, burden of proof, the scope of the third party, the determination of the casual relationship (chain of causation), the method of bearing civil liability and the measure of damages, etc. and extinctive prescription. Chapter Three is the dissertation and summarization of the difference between the law and accounting circles. Efforts has been made to analyze and compare the relation of the "true" and the "false" the CPA civil liability involves, audit responsibility and accounting responsibility, etc. And finally find out where the point of difference and the real cause lie, so the misunderstanding of the two professions can be banished. Chapter Four is to compare the various legislations and use them for reference. Through the comparison of the characters of our legislation nowadays, the relevant legislation in the continental law system, common law system, Taiwan, and the differences between them, the purpose of use the advanced domestic and foreign legislation experience can be achieved. Chapter Five is to redefine the CPA civil liability on the basic of previous systematical research and carry out discussion separately on the liability for infringement and the liability for breach of contracts, especially bring forward the settlement that the liability for infringement should be brought into the modern corporate managing structure At last, in the part of conclusion, it summarizes of the whole paper concisely.
Keywords/Search Tags:Certified Public Account, Civil Liability, the liability for infringement, the liability for breach of contracts
PDF Full Text Request
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