注册会计师的过失责任:连带责任抑或比例责任

Abstract

对于注册会计师的过失责任应适用连带责任还是比例责任,目前理论界存在争议,而这一问题对于注册会计师的法律风险具有相当大的影响。从西方来看,更多地采用连带责任,但近年来,以美国为代表,正表现出逐渐从连带责任向比例责任的转变的趋势。我国目前有关法律亦采用连带责任,但从我国注册会计师的执业环境来看,连带责任将使注册会计师承担过高的法律风险,因此,对于注册会计师的过失责任采用比例责任可能更为合适。

In the west, most countries and districts adopt joint and several liability for CPA's negligence liability. Recently, especially after the issue of the PSLAR, however, there is a reverse trend. In China, the Law of PRC on Certified Public Accountants adopted joint and several liability for CPA's negligence. It's helpful to protect the interests of investors, but it will also put too much on the CPAs. Having considered the professional environment of CPA of China, it's more appropriate to adopt proportional liability rule for CPA's negligence and joint and several liability rule for CPA's intentional tort.