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On The Civil Liability Of Certified Public Accountants

Posted on:2019-04-18Degree:MasterType:Thesis
Country:ChinaCandidate:W Q TianFull Text:PDF
Abstract/Summary:PDF Full Text Request
Although scholars have relatively comprehensive research on the legal responsibility of certified public accountants,the laws and regulations concerning the legal responsibility of certified public accountants are not perfect.In judicial practice,CPAs are mostly administratively responsible when they assume legal responsibilities.In the case of "Xintai Electric's fraudulent listing",Xintai Electric and Xinghua Certified Public Accountants,which issued an audit report,all assumed administrative responsibilities.As a sponsor,Industrial Securities has paid 223 million yuan to eligible investors.Xintai Electric and Xinghua are responsible for the responsibility,which means that the CPA business needs to bear civil liability in this incident.As there are no clear laws and regulations on the civil liability of the CPA,this article from the perspective of expert responsibility,clear the principle of liability of the certified public accountant for civil liability,analyze the defects of the existing legal requirements of the certified public accountant,and put forward reasonable suggestions for improvement.
Keywords/Search Tags:Certified Public Accountant, Expert Responsibility, Imputation Principle, False Capital Verification
PDF Full Text Request
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