Theoretical Study on the Civil Liabilities of Certified Public Accountant to the Third Party

The civil liability of certified public accountant(CPA) to the third party is a special problem in the domain of tort.Based on the balance of interest between CPA industry and the public,basic doctrine of liability fixation on the problem should be reestablished under the framework of tort law.Besides,we should build up a concrete doctrine of liability fixation of civil liabilities relative to the third party,set up proportional liability as the basic compensation system of the civil rights of CPA,and construct an expert identification system.