注册会计师的责权利问题

发布时间：2018-04-30 07:06

本文选题：注册会计师 + 会计师事务所　；参考：《财会通讯》1996年01期

【摘要】：正一、关于注册会计师的责任问题。注册会计师的责任种类可分为:刑事责任、行政责任、经济责任和民事责任等。刑事责任。《注册会计师法》规定,注册会计师在执业中,如委托人示意其作不实或者不当证明的;或委托人故意不提供有关会计资料和文件的;或因委托人有其他不合理要求,使注册会计师出具的报告不能对财务会计的重要事项作出正确表述的,均应拒绝出具有关报告,若故意出具虚假的审计报告、验资报告,构成犯罪的,依法追究刑事责任。《全国人大常委会关于惩治违反公司法的犯罪的决定》规定,承担公司资产评估、验资、验证、审计职责的人员故意提供虚假证明的文件,情节严重的,处5年以下有期徒刑或者拘役,可以并处20万元以下罚金。
[Abstract]:First, on the responsibility of certified public accountants. The liability of CPA can be divided into criminal liability, administrative liability, economic liability and civil liability. Criminal liability. The Law on Certified Public Accountants stipulates that, in the practice of a certified public accountant, if the client indicates that the accountant is false or improperly proved, or the client intentionally fails to provide the relevant accounting information and documents, or because the client has other unreasonable requirements, If a report issued by a certified public accountant fails to correctly state the important matters of financial accounting, it shall be refused to issue the relevant report. If a false audit report or capital verification report is intentionally issued, it shall constitute a crime, "the decision of the standing Committee of the National people's Congress on the punishment of crimes in violation of the Company Law" stipulates that the personnel who undertake the company's assets assessment, capital verification, verification or audit duties intentionally provide documents with false proof, if the circumstances are serious, He shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and may also be sentenced to a fine of not more than 200000 yuan.
【作者单位】：湖北崇阳会计师事务所
【分类号】：F233

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