2006•Keizai keizaiRequires access

Civil Legal Liability About Chinese CPA

Xu Hon

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Abstract

Certified accountant's income and risk are coexisting in operation,position and responsibility are regarded as equally important.Deal well with the problem of certified accountant's legal liability,will play an inestimable role to the orderly operation in security market and legal construction of market economy.At the present stage,CPA civil legal liability lacked in our country,the starting point of lawsuit threshold is too high,the amount of compensation is difficult to confirm,the laws and regulations lag behind.Should define CPA civil property of legal liability and the principle of belongingness,define prerequisite and sufficient terms that CPA civil liability should bear,set up civil liability compensate,counterplea of civil liability,set up the legal liability and the risk precautions mechanism of accountant

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Certified accountant's income and risk are coexisting in operation,position and responsibility are regarded as equally important.Deal well with the problem of certified accountant's legal liability,will play an inestimable role to the orderly operation in security market and legal construction of market economy.At the present stage,CPA civil legal liability lacked in our country,the starting point of lawsuit threshold is too high,the amount of compensation is difficult to confirm,the laws and regulations lag behind.Should define CPA civil property of legal liability and the principle of belongingness,define prerequisite and sufficient terms that CPA civil liability should bear,set up civil liability compensate,counterplea of civil liability,set up the legal liability and the risk precautions mechanism of accountant

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Available abstract

Certified accountant's income and risk are coexisting in operation,position and responsibility are regarded as equally important.Deal well with the problem of certified accountant's legal liability,will play an inestimable role to the orderly operation in security market and legal construction of market economy.At the present stage,CPA civil legal liability lacked in our country,the starting point of lawsuit threshold is too high,the amount of compensation is difficult to confirm,the laws and regulations lag behind.Should define CPA civil property of legal liability and the principle of belongingness,define prerequisite and sufficient terms that CPA civil liability should bear,set up civil liability compensate,counterplea of civil liability,set up the legal liability and the risk precautions mechanism of accountant

Key concepts: Legal liability, Lawsuit, Business, Strict liability, Liability, Limited liability partnership, Law, Delict

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