Research On The Perfection Of CPA Related Legislations Under The Rule Of Company Law

Entering the21th century, media reports were suddenly filled with accountingscandals which, of course brought lots damages to the already crisis-ridden worldeconomy. Accounting scandals usually leads to bankruptcies and huge lost to relatedparties. So, experts, both in legal field and economic field all wish to take measures tosolve this problem by proper legislation.CPA system came as a later comer in ourcountry, it’s nature to see some imperfections. The2005’s revision of company lawtook full considerations of this situation and made the Statutory audit systemmandatory.Meanwhile; It also gave us some clear articles in term of CPA’s legalresponsibilities during the process of accountings. It has some positives effects, whichare for sure. But we should also realize that only abstract articles can’t solve all theproblems. So, in this thesis, I would like to take this opportunity to try to offer someconstructive suggestions on the further perfection of the CPA system by fullyanalyzing the new revised company law.