注册会计师执业责任鉴定若干疑难问题研究

Study on Some Problems in the Identification of CPAs' Practicing Liability

鉴于注册会计师执业行为的高度专业性和证据的复杂性,司法机关查处和审理有关注册会计师执业责任的经济案件时,客观上需要一支独立的力量站在第三者的立场,对注册会计师的执业责任进行鉴定,从而使涉及注册会计师的民事诉讼(包括行政诉讼和民事调解)的审理更为客观公正和有效。注册会计师执业责任鉴定具有专业性、中立性和主客观性相结合的特征,是一种法律服务活动,可以由当事人申请经法院同意后启动或由法院依职权启动。

It is necessary that a independent third party provides a support for identifying CPAs＇ practicing liability when judicial organs investigates and handles cases involving CPAs＇practice because of its highly professionalism and the complex of evidence. It makes the trial of civil litigation （ including administrative litigation and civil mediation） involving CPAs more justice and effective. The identification of CPAs＇ practicing liability should be professional, neutral, and combine the characteristics of subjective and objective, which is a kind of legal service. The parties may apply to the court for start identification or the court can start identification by authority.