The Study To CPA Civil Legal Liability

Along with our social market economy system unceasingly perfect, the CPA (certified public accountant) is playing the more and more vital role in the social economy. The status's promotion inevitably brings the certain responsibility. In recent years, no matter in the domestic or in the foreign, some multinational corporation frequently has been made many trumped-up cases on the market. The social public identically accuses to the CPA, who has been called as "the accomplice" of the company. Because many accounting firms cannot withstand the large amount indemnity, they have been closed down in one night or have been cancelled the license, the CPA related with the cases have been given the punishment, some even have been sentenced. These painful lessons made the CPA deepen the study of the legal liability to protect their legitimate rights and interests, as far as possible avoid the adverse effect in the cases, reduces chartered their lawsuit pressure.In our country, CPA legal liability divides into the administration legal liability, the criminal activity legal liability and the civil legal liability. Through the data's collection I found the laws and regulations of the civil legal liability are near to blank, and correlated stipulation are quite abstract. Therefore, this article plans to use the method of the standard research to research the CPA civil legal liability. Firstly, introduce the development of CPA legal liability in the domestic and foreign, analyses its origin and present situation. Secondly, analyses the principle theory of the civil legal liability. The third, profits from the American CPA's law and the other countries' law to perfect our CPA civil legal liability. Because the non- warning card service of the CPA has low risk and high income, therefore, many accounting firms become increasing their non- warning card service. When CPA provides the non- warning card service also could meet the problem of the civil legal liability, this article also has involved in this aspect. Finally, this article proposed some measures to avoid the CPA civil legal liability and proposed to establish the professional venture capital of the CPA firm and the professional liability insurance system of CPA, to reduce the pressure of the civil liability and to help the future development of the profession.