会计师对第三人责任论

除了我国司法解释明确规定的情形外,会计师个人也应当对第三人的损害负责。会计师对第三人责任属于过错推定责任。就因果关系认定,应采相当因果关系说,但就证券市场而言,应当借鉴市场欺诈理论和信赖推定原则。会计师过错的认定应以会计师行业的普通一员为标准,遵循了执业准则不能作为其尽到注意义务的抗辩。在会计师对第三人责任中,应采合理信赖标准界定第三人的范围,应认可会计师免责声明的效力,并且通过补充责任和责任限额的方式对会计师责任进行合理的限制。

On Professional Liability of Certified Public Accountants for the Third Party

According to judicial interpretations of the Supreme People’s Court,certified public accountants should take liability for the third party.In other cases they should also pay the damages for the third party.The accountant should prove that he has no professional negligence.The theory of adequate causation is used to the ascertainment of causal relation.When it comes to the security market,the causation should be judged with the help of the theory of fraud on the market and the presumption of reliance.The bolam-test is the way to judge the negligence of accountants.The defendant can not immune from liability when he has only proved that the practicing standards were observed.The scope of the third party is determined by the criterion of reasonable reliance.The professional liability for the third party can be reduced or exempted by the ways of disclaimers of accountants,the supplementary liability and limits of liability.