Certified Public Accountants On The Civil Liability Of A Third Person

This thesis mainly deal with the certified public accountants' (CPA) civil liability towards third parties, exploring systematically the basic theory, a third party, doctrines of liability fixation, constituting of elements of civil liability and damage compensation in CPA's civil liability towards third parties. The thesis, totaling 50,000 Chinese characters, consists of five chapters besides the introduction.Beginning with the characteristics of CPA's civil liability towards third parties, chapter I advocates CPA's civil liability as professional responsibility, pure economic loss responsibility. On this basis, through the analysis of two main law system's legislation and jurisprudence on the characterization of CPA's civil liability, the thesis characterizes it as tort liability, and exposes the causes of CPA's civil liability towards third parties detailed.Through explaining the theory of third parties of Anglo-American law system, on the basis of the assessment of our existing theories, chapter II defines third parties as: The people, outside the contracts between the CPA and clients, who mainly rely on the professional advice with certificate functions for policy-making and suffer actual economic losses, are third parties. And the thesis advices that through combining with different criteria for determining the responsibilities, we can divide third parties into: known third party, the third party should be foreseen, foreseeable third party.Analyzing the different kinds of doctrines of liability fixation, Chapter III assesses our country's relevant principles of CPA's civil liability towards third parties, and puts forward that the fixation doctrine of CPA's civil liability in our country should take its special form -doctrine of presumptive wrongs. At the same time, combining with CPA's characters, the thesis advances to establish the burden of proof on detail: thinking that the law should lighten the burden of proof of the plaintiff (the third parties) by way of inverting in burden of proof, give defendant (CPA) in case that responsibility contradict right.Chapter four issues the asserting of CPA's responsibility to the third parties. Combine the relevant laws and regulations of our country and regulation of judicial explanation, to that illegal activities, damage fact , fault were asserted, causality has carried on the detailed...