Study on the Legal Liability to the Third Party Caused by CPA of American and Some Suggestions

CPA (certified public accountant) is a new profession in China. With the development of corporation governance and security market, the status of this profession turns more and more important in the economic world. As status comes with liability, the legal liability caused by CPA’s improper practice arouses people’s attention, especially the liability to the third party besides the client.There are now considerable differences between Chinese and American about the liability to the third party. The thesis discusses CPA’ civil liability in security law field and general civil law field respectively, from the law essence, imputation doctrine, inscape documents to demurring excuse. The latter part of the thesis is devoted to the liability from the author’s perspective.