The Civil Liability Of Certified Public Accountant

Since 1980, the civil liability of certified public accountant has been a public focus in many countries. How to identify the responsibilities correctly is favorable to ensure investors' legitimate rights and interests effectively; It is a great issue that means a lot to the development of the CPA industry and stock market even the progress of the whole social economy. Based on the full understanding of the history of development of the civil liability of CPA and its recent situation in China, this paper first analyzes the reasons of the civil liability.Then, the author analyzes its doctrine of liability fixation, reasons of counterplea, constitutive requirements and manner of taking responsibility on the basis of domestic and international relevant research achievement.Combining the current relevant legal system, the author finds out its shortage.Finally, The author holds that our country should perfect the《Laws of Register Accountant》and relevant laws and regulations to improve the legal system about the civil liability of Certified Public Accountant.