Research On The Civil Liability Of CPA In China

Regarded as an economic policeman in market economic system, Certificated Public Accountant (CPA) played important roles for our country's economic development. But it's not adapted to CPA's important roles that the structure of CPA's civil liability has not perfect. In the process of economic development it's often occurs that CPA violates laws or doesn't fulfill his duty coming from a contract because of lack of CPA civil liability, and this has seriously harmed people's interests. So some studies about CPA civil liability should be made.The thesis consists of six parts. It discusses systematically the theoretical and the institutional frame of CPA civil liability.Part 1 is the preface that concisely introduces the lack of CPA civil liability.Part 2 mainly interprets the nature and characteristic of CPA civil liability, and presents the signification of studying CPA civil liability connected with nowadays our country's legislation.Part 3 introduces the liability principle of CPA civil liability: Fault Liability for contravening contract liability, Fault Liability for violating right liability at most circumstances and in security market it's Presumption Fault Liability.Part 4 analyzes the essential conditions that could result CPA civil liability, according to contravening contract liability and violating right liability, mainly interprets CPA's fault and the relationship of reason and result between CPA's action and damages which is made by his action.Part 5 assays some important question about CPA civil compensation such as compensation for contravening contract, the ranking of compensation liability subject, how to figure out the sum of compensation.Part 6 explores the exemption of CPA civil liability, introduces kinds of facts what can be used to excuse CPA civil liability.