特殊普通合伙制下注册会计师法律责任确认与承担的几个关键问题

Several key issues on the identification and bearing of legal responsibilities of CPAs under the limited liability partnership model

特殊普通合伙会计师事务所在我国作为一个新生事物,其法律责任的确认、承担与举证等方面存在诸多不确定问题。本文通过分析特殊普通合伙法律责任中涉及的重要概念,确定注册会计师合伙人法律责任承担的评判标准、顺序、举证责任及有限与无限责任的范围。

There are uncertainties regarding the identification,bearing and evidence adducing of legal responsibilities of a limited liability partnership accounting firm,which is a new thing in the Chinese profession.Through analyzing the key concepts related to the legal responsibilities of limited liability partnership,this article identifies the assessment standards,order,burden of proof as well as the scopes of limited and unlimited liabilities in the case of CPA partners bearing legal responsibilities.