On Civil Liability For Certified Public Accountants

Registered Accountants as a market economy "does not eat imperial grain economic police" in the building of China's market economy has played an important role. But with the development of the economy, registered accountants to audit the community expect the gap to widen, the proceedings against registered accountants increasing, and China's existing legal system of civil liability provisions of Registered Accountants imperfect, and not the system, the public in the proceedings can not be effective use of legal weapons to protect their legitimate rights and interests, harmed the interests of the general public. Therefore, this article from civil liability for accountants registered with the nature of responsibility, the principle of attribution, constituent elements, such negative accountability in the basis of experience from the predecessors of the study. This article is divided into six parts:Part I provides a brief description of some of the basic registered accountants. Including registered accountants development, the nature of the position, vocational attention obligations. I analyzed the nature of registered accountants positioning its return to the "experts", and noted that the registered accountants is a reasonable to assume that responsibility.The second part is an overview of registered accountants liability, registered accountants discussed the development process and the formation of civil liability reasons, now made in the accounting profession and the legal profession, registered accountants responsibility of the different views on the analysis of experts should be registered accountants liability responsibility. Registered Accountants and the breach and abuse from both on the legal nature of its liabilities, in the final study discussed registered accountants civil significance.Part III is a registered accountants civil liability attribution principles of attribution registered accountants liability civil law principle is the whole core of all civil norms is the creation of the foundation, and therefore this issue addressed in a separate chapter.Part IV discusses the constituent elements of registered accountants liability, the focus on registered accountants fault, the exposition of causation.Part V deals with the registration of accountants bear civil liability discussed in this...