关于修改《注册会计师法》若干问题的思考

Some Thoughts to the Modification about "The Law of Registered Accountant"

我国现行《注册会计师法》存在诸多缺陷,急需从以下方面修改完善:一、确立诚实信用的基本原则。二、确立严格的法律责任。三、明确注册会计师、会计师事务所以及会计师事务所其他从业人员的法律责任关系。四、建立合理规范的注册会计师行业监管体系。五、调整会计师事务所的组织形式。六、做好《注册会计师法》与相关法律的协调。七、明确注册会计师执业准则的法律效力。八、建立注册会计师及会计师事务所的执业责任鉴定制度。九、强制执行注册会计师的执业责任保险。

There are much limitation in our “law of certified public accountants”, it needs amend at therein after ways： 1 .Establishing the basic principle of good faith.2 . Establishing the strict legal responsibilities.3. Definitudes the juridical relations about the CPA, the office of CPA and the other employed of the office. 4. Establishing the intendance system about the CPA. 5.Adjust the form of organization of the office.6.Harmonizate “Law of Certified Public Accountants ”with the other correlative law .7.Definituding the force effect of the profession code .8.Establishing the appraisal system of obligation about the CPA and the office of CPA . 9.Putting teeth in the liability insurance of the CPA.