美国会计师第三人责任研究

就会计师第三人责任而言,数美国法最为发达,但关于会计师第三人责任的三种责任标准也存在多数意见与少数意见的纷争。会计师得为可以合理预见的第三人的信赖损害负责。理由之一,会计师第三人责任,系属职业过失责任,如果没有可充权衡的否决因素,责任成立;理由之二,可充权衡的否决因素,即被告责任负担轻重程度以及对共同体的影响、遏制重犯模型、损害和被告行为之间的因果关系,这三种权衡因素都支持而不是否决。

A Research on the Third Party Liability of Accountant in the U. S.

The third party liability of accountant in the U.S.had been such a developed topic that it deserves a long and intensive note.Distinguishing two paradigms of third party liability case,this note will strongly hold the third determining standards for accountant's third party liability is reasonable one.That is,an accountant is liable to a third party for negligent misrepresentation in an audit report only if the third party reasonably and foreseeably relied on that misrepresentation in a transaction.The holding reasons for that standard are the accountant's third party liability is one of professional negligence and no balancing factors rebut that professional one.