The Subject Who is Responsible for Certified Public Accountant's Job Infringement——With liability to the third party for center

The civil liability of certified public accountant's job infringement is always a difficult and important point in the western countries.Every suit about the certified public accountant will always develop a crisis for the profession.How to bear the legal liability is an important problem.The theory of the certified public accountant's internal liability can't embody the functions of punishment and instruction of civil liability and it should be abandoned.The certified public accountant should also be a person independent when he infringes upon the third party's civil rights.