论注册会计师不实财务报告的民事责任

注册会计师因过失出具虚假财务报告而致第三人受损的,应作为独立的责任主体对第三人承担责任,此种责任的归责原则为过错推定。独立审计准则是行业协会的内部自律性规则,不能作为认定会计师过错的法定标准,应以“职业注意义务”作为衡量会计师过错的标准,会计师一旦因故意或过失出具不实财务报告,应认定与委托人构成共同侵权,对第三人承担连带赔偿责任。

On the Certified Public Accountant's Civil Duty of for False Financial Statements

If the certified public accountants (CPA) who provide the false financial statements with fault do damage to third party, they should bear the civil liability independently. The doctrine of CPA's civil liability fixation is doctrine of presumptive wrongs. The standards of independent auditing are the interior self - discipline rules of the guild. We cannot take them as legal criteria of CPA's fault. We should take the professional care duty as the criterion. When the CPA provides the false financial statements with intention or negligence, they should be determined as joint tort with the client. They should bear joint liabilities for compensation towards third parties.