Study On Liability Of Certified Public Accountants

With the deepening of reform and opening up, economic globalization of today, China has become the world's second-largest economy, and its capital markets become more sophisticated, Certified Public Accountant known as the "economic police" play an increasingly important actor in economic life role, but because of a few years China's legal system not keep pace with the speed of development of market economy, The liability about Certified Public Accountants and the accounting firm is increasing.In order to improve our CPA liability system, China's<Criminal Law> <Company Law>,<Securities Law>,<CPA Law> and a series of laws and regulations have made provision, and the Supreme Court also issued a special judicial interpretation. All of these are to protect the economic interests of investors and to maintain normal economic order, on the other hand to maintain the interests of certified public accountants and accounting firms and CPA's survival and development.This papers formed by the preface, body, and conclusion of three parts, of which body part is divided into three chapters to study and explore legal issues of the CPA legal responsibilities:The first chapter is legal liability categories of Certified Public Accountants. From the four aspects, I do a comparison:the legal liability of Certified Public Accountants subject, the contents of legal liability of Certified Public Accountants, severity of civil liability, the object of civil liability.The second chapter is about development of the liability of Certified Public Accountants and characteristics. I discuss the legal responsibility of the Chinese CPA causes.According to Certified Public Accountants' liability history, I go on respectively analyzing the characteristics of CPA's liability in five stages, from Brewing, bud, in-depth development, turns, and improve and also analyzing the question of the current situation of CPA's legal liability.The third chapter is about two legal systems on the development of CPA legal liability and deficiencies. Do analyze situation of CPA legal liability in the United States, France, and Japan and Taiwan areas. I look forward to perfect China's CPA legal liability by learning and reference foreign countries. From three aspects to, I discuss from the perfect of legal system; and the improvement of industry regulatory system to accountants firm and the registered accountant itself perfect. As the CPA is a highly professional industry, we should combine with the experience of Western countries, expect for improvement on legal system. And It's important for the CPA that to perfect the industry regulatory system...