Research On System Criterion Of CPA In Forensic Accounting

Since1980’s, forensic accounting and its related activities was applied to theinvestigation of the procuratorate in China. With the development of judicial reformand the improvement of litigation system,.certified public accountant has been animportant subject of forensic accounting in order to meet the demand of increasinglitigations and to realize the judicial justice. At the same time, certified publicaccountant working on the forensic accounting was benefit to expand CPA firms andthe forensic industry. Today the civil dispute and the economic cases occurredfrequently. Certified public accountant engaged in the forensic accounting supportinfluenced evidence to resolve the dispute and protect the justice. However, thepresent situation is not satisfied. The forensic accounting industry has not yet formedan orderly operation mechanism, also did not form a consideration market. Currentlycertified public accountant engaged in forensic accounting is weak in the theoryresearch, talent cultivation system, judicial authentication practicing ability training,and operating environment. That is because many system has not been specified,including the operating principles,access system, business scope, and unifiedmanagement, quality supervision, self-discipline management. So we can perfectform two aspects of legislation and regulation. On legislation, we should draw up guidelines and related legal norms as soon as possible. On the management, theself-discipline management of industry association is an important means ofsupervision, in addition to the unified management of the judicial administrativedepartment. So in this paper, we analysis the situation, draw on some successfulpractices in foreign countries, and put forward some solutions.