The Research On Civil Liability For Tort Of CPA's Negligent Act To Practice

At present, the civil liability which is related to CPA is payed less attention to while the governmental one is devoted much attention to in China. Civil liability consists of liability for breach of contract and for tort. The main disputed focus lies in the latter. Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows:It is the origin of law that embodies the Professional Responsibility of CPA in view of the legal liability of auditing. As far as the civil Liability for Tort of CPA`s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. Whether liability for breach of contract or for tort that CPA should be taken against customers depends on the reason of sue which the customers choice. It is the"the known third person"that should be looked as the principle of the third party and the"the presumption of fault"that should be the principle of imputation. The fault element should contains illegal act when the constitutive elements are concerned.