| The history of registered accountant industry in China has merely twenties years, but it has already become an important strength in participating on market supervising in market economy, which causes more and more attention and agreement. While with the development of market economy, the lawsuits against registered accountant participating public company false statement are constantly chased by media. How to strengthen and improve the civil liability of registered accountant emerges as the times require. This article will focus on analyzing and researching some questions about the registered accountant's duties, characters, causes, liability for tort and the scope of third party to find reasonable methods of legal liability of registered accountant, which is quite important in theory and practice for healthy development of registered accountant industry and integrity of related laws.This article will include foreword, seven chapters of body and conclusion. This article adopts the research methods mainly by legal research and supplemented by comparing research. Combining audit and account theory, this article will discuss the civil liability of registered accountant in the eyes of the law.Chapter One will mainly discuss the civil liability of registered accountant. Firstly this chapter will discuss the registered accountant's conception, history, duty and characters. Then will differentiate and analyze the related important conceptions. While the key point of this article is about the registered accountant's duty. Registered accountant as a special group which offers service to the public with their own specialized knowledge has their career characters of independence, authority, automaticity and specialty. These characters are decides by the duties of registered accountant .the duties of registered accountant are mainly impersonated three aspects: fiⅠ, sign testimony valid documents;Ⅱ, disclose and report the illegal act;Ⅲ, undertake consultation service. Secondly this chapter will discuss the registered accountant's audit and the development, undertaker, characters and causes of civil liability .the civil liability of registered accountant means the civil liability that accounting firms should undertake while registered accountant violates the legal duty during carrying out his professional work and hurts the interest third party. The civil liability of registered accountant has developed for four stages and comes out new development trend. The civil liability of registered accountant is an expert liability which has open liability system and complex liability objects. This consequence comes from the registered accountant itself, but also from the society, audit act, accounting act and legal technology.Chapter Two will mainly talk about the liability for tort of registered accountant. Firstly ,according to the difference of objects, the liability for tort of registered accountant can be divided into the liability to the principal and the liability to the third party; according to the practice of countries, the liability for tort of registered accountant can be divided into wrong doing principle and non-wrong doing principle, and the former is main principle. Secondly, this article will elaborate on four necessary factors of the registered accountant's illegal act, fault, damage fact and the relation of a result to its cause, and mainly analyze the registered accountant's fault. Lastly, this article will discuss the registered accountant's tort liability of information disclosure in securities business which includes the effect of registered accountant in false statement and the decision of false audit report.Chapter Three will focus on the registered accountant's liability to third party, which mainly compares the nature of liability and scope between continental law and British &US law. As to the scope of third party, according to analyzing there are three characters of third party:Ⅰ, the person outside the registered accountant contract;Ⅱ, the person who reasonable relies on the information given by the principal and the achievement made by registered accountant;Ⅲ, the interest related person who reasonable relies on and get some damaged.Chapter Four will mainly discuss the decision of the registered accountant's fault and the legal enforce of audit standards. There are three types of fault audit report:Ⅰ, fault report;Ⅱ, misguide report;Ⅲ, important missing report. This nature of audit report should be decided by authoritative accrediting body. Based on domestic specialist's point of view and the related abroad cases, this article will focus on the legal enforcement of independent audit rule , to insist that the audit rule should be one of the basis when judge trials the cases of registered accountant.Chapter Five will focus on the compensate system for registered accountant's civil liability, analyzing the scope the undertaker and the burden of compensate for civil liability of registered accountant. This article will mainly discuss the scope of compensate and the burden of liability. As to the aspect of undertakers of liability, besides registered accountant, the principal and third party may also undertake the compensate liability to the injured party .there are two ways to burden liability: joint liability, and burden according to proportion, this article suggests that the burden of liability should be decided by the degree of registered accountant's fault.Chapter Six will mainly discuss the facts of counterplea for civil liability of registered accountant, which will focus on seven forms of counterplea of civil liability of registered accountant, and offers strategy to protect registered accountant's legal benefits against sue.Chapter Seven will mainly discuss the integrity of the civil liability of registered accountant; will focus on the current lawmaking situation and the existing problem. And this article will bring out six aspects integrity countermeasure. |
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