A Study On The Administrative Responsibility Of Certified Public Accountants

With the development of economy, China’s CPA industry is booming, but bear the legal liability of certified public accountants is increasingly outstanding. Certified public accountants in our country mainly is the administrative responsibility, criminal and civil liability.This article is based on published from 2004 to 2014 by the ministry of finance published the announcement of the accounting information quality inspection and the securities and futures commission from 2010 to 2014 of the administrative penalty, using literature review, standard research and case analysis method of combining the study of the administrative liability of certified public accountants.Through the analysis of data, this paper puts forward our country certified public accountants and public accounting firm to undertake the phenomenon of administrative responsibility is becoming more and more popular, more and more serious, and is likely to have a trend of increase in the future. Administrative liability of certified public accountants reason mainly has the following six: failed to maintain independence for certified public accountants, certified public accountants failed to keep the due professional care and the attention it deserves, certified public accountants or certified public accountants fraud, fraud, accounting firm quality control system is not sound, certified public accountants organization form and the size of the defect, certified public accountants vicious competition. In view of the administrative liability of certified public accountants, this paper puts forward the measures to avoid administrative responsibility accordingly. First, the certified public accountants to maintain and enhance professional independence; Second, the certified public accountants to keep due professional care and the attention it deserves; Third, strengthen the consciousness of professional ethics and legal certified public accountants; Fourth, improve the system of certified public accountants quality control; Fifth, certified public accountants change organization form, scale management; Sixth, improve the system of professional qualification management and the system of audit fees.Based on the theory of shenzhen PengCheng certified public accountants and certified public accountants Yao Guoyong and Liao Fushu listed for the green earth fraud when not diligently under the securities and futures commission administrative punishment case analysis, put forward the certified public accountants and public accounting firms shall be strictly in accordance with the requirements of the code of practice for practice, keep the due professional care and the attention it deserves, improve accounting firm quality control system, maintain independence, improve audit quality, and avoid administrative responsibility.Hope that through this article research can cause the attention of certified public accountants to administrative penalties, diligent and responsible, and avoid the administrative responsibility, promoting China’s CPA legal, compliance, on the basis of safeguarding the legitimate rights and interests of their own, to implement the professional mission of "social public interests".This article selects the research topic and more constructive information Angle. My ability is limited, however, the study part, also please advise.