Chartered Accountant Civil Liability Research

Along with the establishment and development of the socialist market economy in our country, the chartered accountant plays more and more important role in social economy. The miss and fraudulent in their work will cause the serious losses to trustee and the third person who dependend on authorized accountant report, even lead to the turbulence of economic order. Therefore, the establishment and enhancement the civil liability system of the chartered accountant, strengthening their sense of responsibility and strictly enforcing their civil legal liability will keep well their professional ethics and working quality. The studies above all have the extremely important academic significance and practical value.The article utilizes four parts to demonstrate the civil liability system to the chartered accountant as follows:First part : the legal characteristic and quality of the chartered accountant civil liability. The author offers lawful characteristics of the chartered accountant civil liability. this must happens in the process of what they accomplishes their duty; the subject of action is apart form the responsibility subject; The victim may be the trustee or the third person beside trustee; Its main responsibility is to compensate the victim's damage. Regarding the quality of the chartered accountant's civil liability, the author believed it as a different responsibility between the trustee and the third person, to trustee, the responsibility what the chartered accountant generally takes should be the draft violating responsibility or the infringing right responsibility; as for the third person, they should take the responsibility to infringing other's right.Second part: the necessary of the establishment and promotion of the civil liability system to the chartered accountant. The author analyzes the current situation which the legislation of the chartered accountant's civil liability has been in and pointed out existing problem. The author also points out that establishment and enhancement the chartered accountant civil liability system can plays several pivotal significance role as follow: maintaining the industry image of the chartered accountant, strengthening the social supervision to the chartered accountant, safeguarding the investor and chartered accountant's legitimate rights and interests. Based on the reasons above, the author deems it extremely necessary to establish the chartered accountant civil liability system in ours.Third part : the useful reference to ours form other countries and regions as their chartered accountant civil liability system. The third part sees the introduction of the author to some considerable mature system in American, France, Japan and Taiwan region, by which our country can be worthwhile in the foundation of the relevant system.Fourth part :the construction of the chartered accountant the civil liability system in our country. the author's opinion to the foundation of the chartered accountant civil liability system as follow: the attributing principal and main part of the Chartered accountant civil liability, the range of the third person, the assertion, undertaking and exemption of civil liability determination with to undertake. The author considers that it is more suitable to adopt the principal of fault-and-run responsibility for the chartered accountant's default and infringement responsibility of ours. The infringement responsibility in securities should adopt the principle of assumption based on the fault; differentiation between default and infringement responsibility should be necessary composition to the responsibility of the chartered accountant, which includes two and four compositions respectively; the scope of the third person of the chartered accountant should comprise beneficial third person, expected third person and other third person may predict rationally; the assertion and acting the civil liability of the Chartered accountant, the key point of the dissertation are relevant regards, which responsibility the chartered accountant should take when they cause the damage to the others, for example: sharing responsibility, the principal to distribute the responsibility, compensational order, the calculating method to compensational amount ; in the end the essay talk about the issue of exemption of the chartered accountant responsibility.