The Research Of Chinese CPAs' Liabilities For Tort

The special position of the Certified Public Accountant in the social economic life determines the special duty of its liability.Establish a reasonable mode that accordance with our country's condition to control the liability of CPA will effectively regulates the behavior of CPA.However, because of the lack of communication between the law fields and the accountant fields,the problem is still in discussion without a definite conclusion.From the perspectives of the characteristics,the work principles and practice of CPA,the paper analyzes the requirements,the confirmation standards and the criterion of liability of CPA's tort and put forward with some suggestions on how to establish a reasonable and effective mode of the CPA's liability.This paper can be divided into 4 parts:Part one makes a brief introduction of the CPA's liability.First the paper introduces the development process of the CPA's liability system,and then analyzes the characteristics of CPA's liability.Part two analyzes the four composing important items of the CPA liability,namely the tort,faults,results and the cause and effect relation. The tort is the behavior that the CPA provides mendacious audit statement. Faults mean the psychological attitude when he or she is doing the behavior, and it includes intention and negligence.Some special conceptions in the accountant fields would influence the cognizance of the gravity of fault of the wrongdoer. Part three researches the criterion of liability of the CPA's tort.After comparison the criterion of liability of the CPA's tort,the conclusion can be made that the fault liability should be used actually,the law has taken this opinion.Part four researches the defense matters of the CPA's liability through analyzing the composing important items of the CPA liability thoroughly, including the subjective and the objective items.