2007Journal of Zhejiang Wanli UniversityRequires access

Discussion on the CPA'S Civil Liability

Jin Er

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Abstract

With the exposure of the listed company's fraud times and times,The CPA is involved in the lawsuit tide,but actually in our country economical legislation,plays the heavy emphasis on criminal activity,the administrative responsibility,the light emphasis on civil liability tendency.This kind of undertaking the responsibility makes it difficult to compensate the victim's right economic,unable to realize the legal fair relief.This article elaborates the reason of CPA undertaking the civil liability and other related questions through the necessity of CPA undertaking the civil liability.

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With the exposure of the listed company's fraud times and times,The CPA is involved in the lawsuit tide,but actually in our country economical legislation,plays the heavy emphasis on criminal activity,the administrative responsibility,the light emphasis on civil liability tendency.This kind of undertaking the responsibility makes it difficult to compensate the victim's right economic,unable to realize the legal fair relief.This article elaborates the reason of CPA undertaking the civil liability and other related questions through the necessity of CPA undertaking the civil liability.

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Available abstract

With the exposure of the listed company's fraud times and times,The CPA is involved in the lawsuit tide,but actually in our country economical legislation,plays the heavy emphasis on criminal activity,the administrative responsibility,the light emphasis on civil liability tendency.This kind of undertaking the responsibility makes it difficult to compensate the victim's right economic,unable to realize the legal fair relief.This article elaborates the reason of CPA undertaking the civil liability and other related questions through the necessity of CPA undertaking the civil liability.

Key concepts: Lawsuit, Legal liability, Liability, Legislation, Criminal liability, Business, Law, Legal responsibility

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