Certified Public Accountant To A Third Party Civil Liability Study

Ever since litigation explosion in the 1980s,CPA's civil liability has arisen as a controversial issue in many countries.They were mostly connected with famous corporations' bankruptcy or plaintiff's huge sum of indemnity claims,which were embodied in the case of Enron Anderson of foreign coutries and the case of Yinguangxia-Zhongtian of our country.Simultaneously,the accountancy circle and the law circle can hardly find common grounds upon the marginal problem of CPA's civil liability.The focus of CPA's civil liability is in nature the issue of fair and reasonable sharing of capital market risks.This thesis mainly deals with CPA's civil liability,exloring sysematically the theoretic basis,liability nature,doctrines of liability fixation,liability confirmation and tortious damages in CPA's civil liability towards third parties.The thesis,totaling 360,000 chinese characters,consists of 4 chapers besids the introduction. ChapterⅠbeginning with CPA'S nature orientation.Chinese scholars have much controversy upon of CPA's civil liability.The main ideas are as follow:doctrine of tort liability,doctrine of liability for breach of contract,doctrine of prodct liability,doctrine of stautory liability and doctrine of third-type liability based on occupational duty.The thesis argues that CPA's civil liability toward parties belongs to tort liability in nature.The thesis introduces the scope of third parties adopting on theory of English and American.The focal point in ChapterⅡis about the elements of the civil liability of CPA to the third Party.It has four elements:misfeasanee:negligenee:damages;and eausation,and do some analysis towards the differences between law and accounting.Analysis the case of yinguangxia-zhongtian,discussing the illegal operation that disbate the law of CPA and the formula of independent standard in the case.PartⅢintroduces the liability principle of CPA civil liability,introduces kinds of facts what can be used to excuse CPA civil liability and the charge of liability.Doing some analysis towards the present proofing principle and liability principle of CPA civil liability and consider the the liability principle of CPA civil liability should be fault presumption principle,.Expounding and analysising several facts what can be used to excuse CPA civil liability,compensation mainstay,kinds and scope of compensation,the mothods of compensation calculation and so on.At last,the author brings forward some proposal of perfecting the civil liability system of CPA to the third Party and the liability insurance of CPA.