Research On The Torts Of Certified Public Accountants' False Statements

Certified public accountants, as experts in the field of securities, based on the existence of the valid contract, rely on their own professional knowledge or skills to provide professional services of the contract,if false financial reports issued by certified public accountants caused the loss of the property of the parties to a contract,then the responsibility of breach of contract can be used to adjust to safeguard the legitimate rights and interests of the parties to a contract.The false financial reports issued by certified public accountants, however, cannot be ruled out by the contract of outside investors,Certified public accountants, therefore, is to make a false statement behavior, will inevitably make the information users to suffer economic losses. Based on the considerations for protection of the victim interests outside the contract relationship,Compared to the liability for breach of contract,False statement behavior of certified public accountants responsibility properties shall be defined as tort liability.Through to the principle of no-fault liability, fault liability principle and the presumption of fault liability principle analysis,known no-fault liability of certified public accountants the responsibility scope of too much pressure,and the principle of fault liability to the victim the overweight burden of pressure, so the CPA false statement infringement for fault-presuming principle is more appropriate.From the perspective of presumption of fault principle components analysis of false statement infringement liability of certified public accountants,concrete can be divided into the false statement behavior, subjective fault, damage the fact and causality between four parts.Under the premise of in combination with the actual security market of our country,take the subject theory of "dualistic theory",confirmed by certified public accountants and the certified public accountants according to the principle of proportion joint liability and liability to the third person shall bear the liability for compensation.In view of the current laws and regulations in the CPA false statement infringement rule existing problems put forward the corresponding countermeasures.First of all, through the revision of relevant laws and regulations,compensate for certified public accountants in making false statement behavior did not distinguish between subjective state this loophole,and based on the distinguish between the liabilities of the rules,helping the fair distribution of the responsibility of the parties neither overly aggravate or easily mitigated punishment or be exempted from the responsibility of one party.Secondly, perfect the legislation on the scope of the third person define unknown this defect,helping the judge in the face of the complex securities market scope of the victim of circumstances can have a clear judgment standard.Thirdly, perfect the liability of the infringe, helps protect retain professional caution certified public accountants from unfair treatment.Finally in the certified public accountants liability insurance compensation funds, securities investment, accounting responsibility identification, and improve the system of protection of investors and other related put forward some constructive suggestions to make up for the defect of law and practice, and the insufficiency.