The Research On Civil Liability Of The Certified Public Accountants (CPA)

With the development of capital market, as the"Economic Policeman", CPA's Social position has been Improving as well as his responsibilities. But the auditing quality has been not good; also, the public have misunderstood the CPA. So it has become a very troublesome question to strengthen the CPA'civil liability and safeguard his lawful rights and interests.CPA'civil liability is not one common civil legal liability. Audit range depends upon the audit targets; CPA and his firm should take on the civil liability.CPA has been sued for many reasons, environmental factor and his personal reason. So, to avoid being sued, the CPA should take some actions.