The CPA is made in accordance with the law of CPA certificate and accept the commission engaged in auditing and accounting consulting, accounting services business practitioners. The legal liability of CPA industry, since the nineteen eighties, from theory and practice have become a hot and difficult. Research on the legal responsibility of the registered accountant, has always been a focus topic in the world of audit theory research, it not only directly related to the survival and development of CPA profession itself, but also affect the healthy operation of the entire social economic order. This paper studies the legal responsibility of the registered accountant: more reduction in two basic problems and causes from the CPA's legal liability analysis, detailed elaborated the concept of CPA's legal liability and responsibility, contradiction, scope and conditions and other issues, the theoretical analysis of specific criminal, civil, administrative responsibility will also from this paper get ideas and support, and then combining with its evolution and social factors were discussed, and expounds the legal responsibility of the registered accountant and preventive measures to avoid. Finally, the conclusion summarizes the whole thesis.
Keywords: Certified Public Accountants, legal responsibility, prevention