Study Of The Legal Responsibility Of The Certified Public Accountant

CPA is playing a more and more important role in economical field. Economical development will not go well without economical information, specially without financial information. The audit litigation to CPA has been increased dramatically in the past few years, and has been paid more and more attentions. This paper will mainly use the standard research methods and empirical analysis methods. We will discuss the definition and the reason of the legal responsibilities of CPA, and discuss the distinguishing feature of CPA's legal responsibilities of recent law system. This paper will mainly focus on the legal responsibilities of CPA, especially the civil liabilities of CPA.