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2009•Unpublished venueRequires access

A Discussion of the Civil Obligation of CPA to the Third Party

Wang Xue-yin

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Abstract

With the development of the seucrity market,civil obligation of Certified Public Accountants(CPA'S) is just unfolding.This article intend to begin with the appearance of CPA'S civil obligation,by refining the scope of the Third Party,combined with the judicial practice of our country,point out that the Civil Legal Obligation of CPA to The Third Party in our country is known as Liability for tort.

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What this paper is about

With the development of the seucrity market,civil obligation of Certified Public Accountants(CPA'S) is just unfolding.This article intend to begin with the appearance of CPA'S civil obligation,by refining the scope of the Third Party,combined with the judicial practice of our country,point out that the Civil Legal Obligation of CPA to The Third Party in our country is known as Liability for tort.

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Available abstract

With the development of the seucrity market,civil obligation of Certified Public Accountants(CPA'S) is just unfolding.This article intend to begin with the appearance of CPA'S civil obligation,by refining the scope of the Third Party,combined with the judicial practice of our country,point out that the Civil Legal Obligation of CPA to The Third Party in our country is known as Liability for tort.

Key concepts: Obligation, Law, Political science, Third party, Tort, Legal liability, Business, Liability

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