The Research On CPA’s Infringement Responsibility Towords Third Parties In China

As a forensic accounting firm to assume a special civil service body, while relying on its CPA is specific actors business. In an increasingly prosperous economic development, the number of CPA firms and our accountants has increased every year, with the corresponding number of cases involving litigation CPA also increased sharply. Which, as a separate violation of the CPA audit norms, resulting in an accounting firm to assume responsibility for third party legal problems have gradually become a new research focus in the field of tort law. Meanwhile, China’s CPA industry growth and development gradually exposed many problems of their own, it is particularly important that the CPA audit report issued by false open to the community, but by the false audit reports will not only lead to the commissioning party caused as a result of reliance on the report losses, but most likely not for cause specific "third man" at the same time being infringed, and for the latter the violations we will classify it as the third party tort liability. Therefore, in view of this behavior on the third party of great interest invasive urgent need to build a complete system of CPA to the third party tort liability system to regulate them. This article from our CPA in the audit business, CPA audit because of its intentional or negligent conduct of the audit report issued false, tort liability to the third party to be created to explore the theory, and to clarify the basis on which the infringement inquiry accountability, making the CPA to the Third party of the infringement to be perfect from the building to assume responsibility.The first part focuses on the theory of the CPA be described in detail. The legal relationship between the CPA and accounting firms in both concept and elaborate. While the CPA audit violating an independent audit, the accounting firm’s audit report issued false to assume the theoretical basis of infringement of the interpretation of the third party.The second part focuses on the theory of the CPA will be described in detail. The legal relationship between the CPA and accounting firms both concept and elaborate. And to define the scope of the third party the opportunity, combined with the status of theory in mainland China and Taiwan to the third party scoping, refer to our existing range of legal ambiguity to the third party, to define the scope of the third party theoretical review and define and expand the detail.The third part of the CPA Independent Auditing Standards in violation of the audit, the accounting firm audit report issued false to assume the theoretical basis for tort liability of the third party was explained. And on the basis of this theory, the plight of the CPA is currently facing the third party tort liability to be revealed.The fourth part of the commitment and tort liability exemptions and other circumstances were explained, and bear on the existing CPA to third party tort liability put forward a sound proposal. Finally, a registered professional accountant particularity, proposed measures on their guard against the risk of infringement.