Civil Liability of Certified Public Accountant to the Third Person

The certified public accountant plays an important role in the market economy system by fulfilling his economic evaluation function.It is important in theory and practice to determine the liability scientifically of the certified public accountant especially the liability to the third person and balance the benefit between the certified public accountant and comparative interest person.The liability of certified public accountant is to infringe the right of the third person,the principle of dividing liability is presumption of fault and its constitutive requirements are act of tort,subjective fault,damage and causality.