On The Crime Of Certified Public Accountants

This article consists of three parts: the preface, the body part and the conclusion.The preface highlights the significance of my research direction. With the development of accounting business and its intensified relation with economy, accountant crimes have gained the attention of more and more people, therefore the research thereof is highly significant.The body part consists of seven chapters. The first chapter is the general introduction of accountant crimes. Briefly introducing the development of accounting business and the evolution of Article 229 of the Criminal Code, this part points out the drawback of the current research in this field, thus highlights the stressing point of my article: ie to combine accounting practice and make analysis of Article 229 so as to show the difference between the crime of accountant and that of other intermediary business.Chapter two is the objective sector of the accountant crime. This part stresses the characteristic of the false testifying paper by saying that it shall fall into four conditions: false recording, misleading stating, gross omitting and inappropriate disclosure. The testifying paper in criminal sense differs with that in accounting sense. By comparing the false testifying paper and paper highly inconsistent with the facts, this part points out that they are different in subjective sector but the same in objective sector. The important items in financial materials not only include items of accounting ability but also include items that are likely to change the mind of viewers. In the end, this part analyze the serious circumstances and serious consequence, which refer to economic losses to the state, the public and the investors, and that there shall be a direct causality relation.Chapter three is the subjective sector. It points out that most cases of this crime come out come out of indirect deliberation. The neglect mainly refers to irresponsibility and shall be viewed with reference to the procedure and the concept of career diligence.Chapter four, with the focus on the objects of the crimes, make analysis of the current viewpoints and put forward that the objects shall be complex objects including...