The Study On The Certified Public Accountants False Statements On Civil Liability For Third Party

No matter in the accountancy field or law field, the certified accountants'(CPA) civil liability to third-party is an arguable issue. With the increasingly prosperous of the capital markets, the involved question of responsibility related to the third party is highlighted. As the current system, the legislation toward this issue is not clear enough, it resulting in a loss of law practice. The certified accountants to the legitilate rights of the third person can not be resolved properly. Traditional means is difficult to protect the interests of the people who suffering from losses, legitilate rights and interests of the third-party can not be protected effectively, the damage can not be compensated timely. So, from the point of view of the combination of Accounting and Law. Making relevant discussions for the certified accountants' civil liability to third-party which related to the reason of bearing civil liability,civil liability nature,responsibility principle,the third party's range and perfect civil liability system.Beginning with the concepts of Certified Accountants and false representation , analysizing the reason of certified accountants to third-party civil liability. By comparing the continental law system and Anglo-American law system of different views, based on actually our legal system ,expatiating Certified Accountants 'nature of the civil liability to third party. Talks about the type of responsibility principle, through collating of foreign research, analysizing the reason of can not apply to the no-fault principle and purely principle of fault and explain that Certified Accountants to third-party civil liability should apply the principle of attribution. Through review the evolvement of the define rule of accountant's liability to the third party .Analyzing the characteristic of contract relativity, awareness of a third party and foresee ability third party principles and posing define rule of the third party's range under the different cases in china. in the end of this article, the comparahensive analasis was being made by author toward the lack of current legal system. Put forward the below means: 1.consummate releted law system. 2.construct indepedant legislation audit technique accrediting body. 3.introduce the third-party common interests,lawsuit let the one of indirect related interests from the standpoint of the nation and society.take social supervisions toward the anti-law by means of administration and better compensation as well.