Certain Provisions on Trial of Cases Involving Compensation for Civil Torts Committed by Accountant Firms in Auditing Activities

关于审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件的若干规定

Promulgating Institution: Supreme People's Court

Document Number: Fa Shi [2007] No. 12

Promulgating Date: 06/11/2007

Effective Date:06/15/2007

颁布机关: 最高人民法院

文      号: 法释[2007]12号

颁布时间: 06/11/2007

实施时间: 06/15/2007

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These Provisions are formulated in accordance with the General Principles of the Civil Law of the People's Republic of China, the Law of the People's Republic of China on Certified Public Accountants, the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China and other relevant laws and in consideration of the trial practices in order to correctly try the cases involving compensation resulting from accounting firms' civil torts in the audit services, safeguard the public interests and the lawful rights and interests of the parties concerned.

    为正确审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件，维护社会公共利益和相关当事人的合法权益，根据《中华人民共和国民法通则》、《中华人民共和国注册会计师法》、《中华人民共和国公司法》、《中华人民共和国证券法》等法律，结合审判实践，制定本规定。

  Article 1   If any interested party files an action claiming compensation resulting from civil torts with the people's courts on the grounds that accounting firms issue false reports in the audit services specified in Article 14 of the Certified Public Accountants Law and cause them to suffer losses, the people's courts shall accept such action in accordance with the laws.

       第一条  利害关系人以会计师事务所在从事注册会计师法第十四条规定的审计业务活动中出具不实报告并致其遭受损失为由，向人民法院提起民事侵权赔偿诉讼的，人民法院应当依法受理。

  Article 2   Any natural person, legal person or any other organization that incurs losses in conducting transactions with audited entities or conducting trading activities associated with audited entities' shares, bonds or otherwise by reasonable on or using false reports issued by accounting firms shall be identified as an interested partiy for the purposes of the Certified Public Accountants Law.

If an accounting firm issues audit reports containing any false records, misleading statements or material omissions in violation of the laws and regulations, the code and rules of conduct formulated by the Chinese Institute of Certified Public Accountants and effective after the approval of the financial authority of the State Council, or in violation of the good faith or fair principle, it shall be determined as having issued false reports.

       第二条  因合理信赖或者使用会计师事务所出具的不实报告，与被审计单位进行交易或者从事与被审计单位的股票、债券等有关的交易活动而遭受损失的自然人、法人或者其他组织，应认定为注册会计师法规定的利害关系人。 

    会计师事务所违反法律法规、中国注册会计师协会依法拟定并经国务院财政部门批准后施行的执业准则和规则以及诚信公允的原则，出具的具有虚假记载、误导性陈述或者重大遗漏的审计业务报告，应认定为不实报告。

  Article 3   If an interested party directly sues accounting firms without suing audited entities, the people's courts shall advise such party to sue both accounting firms and audited entities; if the interested party refuse to sue audited entities, the people's courts shall notify audited entities to participate in the proceedings as co-defendants.

If an interested party sues the branches of accounting firms, the people's courts may identify the accounting firms as co-defendants to participate in the proceedings.

If an interested party alleges that capital contributors of audited entities make false or overvalued contribution or withdraw contribution and subsequently fail to make up such contribution, the people's courts may identify such capital contributors as third parties to participate in the proceedings.

       第三条  利害关系人未对被审计单位提起诉讼而直接对会计师事务所提起诉讼的，人民法院应当告知其对会计师事务所和被审计单位一并提起诉讼；利害关系人拒不起诉被审计单位的，人民法院应当通知被审计单位作为共同被告参加诉讼。 

    利害关系人对会计师事务所的分支机构提起诉讼的，人民法院可以将该会计师事务所列为共同被告参加诉讼。 

    利害关系人提出被审计单位的出资人虚假出资或者出资不实、抽逃出资，且事后未补足的，人民法院可以将该出资人列为第三人参加诉讼。

  Article 4   If an accounting firm causes losses to an interested party as a result of issuance of false reports in its audit services, it shall assume the liability for compensation, except where it can prove that it is not at fault.

When an accounting firm intends to prove that it is not at fault, it may submit to the people's courts the code and rules of conduct, audit drafts and other related material to the said cases.

       第四条  会计师事务所因在审计业务活动中对外出具不实报告给利害关系人造成损失的，应当承担侵权赔偿责任，但其能够证明自己没有过错的除外。 

    会计师事务所在证明自己没有过错时，可以向人民法院提交与该案件相关的执业准则、规则以及审计工作底稿等。

  Article 5   If a certified public accountant, who falls into any of the following circumstances in providing audit services, issues false reports thus causing losses to interested parties, accounting firms and audited entities shall be held jointly and severally liable for compensation:

(1) Maliciously colluding with audited entities;

(2) Having knowledge, but failing to indicate, that the audited entities' financial and accounting treatment of major matters is contrary to the relevant provisions of the State;

(3) Having knowledge, but making concealment or false report, of the fact that audited entities' financial and accounting treatment will directly harm the interests of interested parties;

(4) Having knowledge, but failing to indicate, that audited entities' financial and accounting treatment will materially mislead interested parties;

(5) Having knowledge, but failing to indicate, that major matters in audited entities' accounting statements contain false contents; or

(6) Failing to refuse to make false reports if so directed by audited entities.

If an audited entity commits any of the acts as provided for in Items (2) through (5) of the preceding paragraph and a certified public accountant should have been aware thereof according to the code and rules of conduct, the people's courts shall determine that the certified public accountant has knowledge thereof.

       第五条  注册会计师在审计业务活动中存在下列情形之一，出具不实报告并给利害关系人造成损失的，应当认定会计师事务所与被审计单位承担连带赔偿责任： 

    (一)与被审计单位恶意串通； 

    (二)明知被审计单位对重要事项的财务会计处理与国家有关规定相抵触，而不予指明； 

    (三)明知被审计单位的财务会计处理会直接损害利害关系人的利益，而予以隐瞒或者作不实报告； 

    (四)明知被审计单位的财务会计处理会导致利害关系人产生重大误解，而不予指明； 

    (五)明知被审计单位的会计报表的重要事项有不实的内容，而不予指明； 

    (六)被审计单位示意其作不实报告，而不予拒绝。 

    对被审计单位有前款第(二)至(五)项所列行为，注册会计师按照执业准则、规则应当知道的，人民法院应认定其明知。

  Article 6   If an accounting firm issues false report in its audit services due to negligence and cause losses to an interested party, the people's courts shall determine its liability for compensation according to the seriousness of their negligence.

If a certified public accountant, who falls into any of the following circumstances, fails to exercise due professional care in the course of audit, thus resulting in false reports, the people's courts shall deem the accounting firm to be negligent:

(1) Violating Item (2) or Item (3) of Article 20 of the Certified Public Accountants Law;

(2) The certified public accountant responsible for the audit practicing below the professional standards that common accountants should meet;

(3) Preparing audit plans containing obvious omissions;

(4) Failing to implement the necessary audit procedures according to the code and rules of conduct;

(5) Failing to implement additional audit procedures to ascertain or eliminate any potential mistake and malpractice upon discovery;

(6) Failing to reasonably employ the materiality principle required by the code and rules of conduct;

(7) Failing to adopt necessary means according to the audit requirements to obtain sufficient audit evidence;

(8) Being aware that they are incapable to judge a specific audit target, which has a significant impact on the overall conclusion, and directly draw the audit conclusion without seeking expert opinions;

(9) Making erroneous judgment and assessment of the audit evidence; or

(10) Committing any other act in violation of the work procedures defined in the code or rules of conduct.

       第六条  会计师事务所在审计业务活动中因过失出具不实报告，并给利害关系人造成损失的，人民法院应当根据其过失大小确定其赔偿责任。 

    注册会计师在审计过程中未保持必要的职业谨慎，存在下列情形之一，并导致报告不实的，人民法院应当认定会计师事务所存在过失： 

    (一)违反注册会计师法第二十条第(二)、(三)项的规定； 

    (二)负责审计的注册会计师以低于行业一般成员应具备的专业水准执业； 

    (三)制定的审计计划存在明显疏漏； 

    (四)未依据执业准则、规则执行必要的审计程序； 

    (五)在发现可能存在错误和舞弊的迹象时，未能追加必要的审计程序予以证实或者排除； 

    (六)未能合理地运用执业准则和规则所要求的重要性原则； 

    (七)未根据审计的要求采用必要的调查方法获取充分的审计证据； 

    (八)明知对总体结论有重大影响的特定审计对象缺少判断能力，未能寻求专家意见而直接形成审计结论； 

    (九)错误判断和评价审计证据； 

    (十)其他违反执业准则、规则确定的工作程序的行为。

  Article 7   If an accounting firm may prove the existence of any of the following circumstances, it shall not be held liable for civil compensation:

(1) Having followed the work procedures defined in the code and rules of conduct and exercised due professional care, but failing to discover the mistakes contained in the audited materials;

(2) Such entities as financial institutions, which the audit services must rely on, provide false or untrue certificates, and the accounting firm has exercised due professional care, but fails to discover the falsity or untruthfulness;

(3) Having given warning and made indication in the audit report of the sign of the audited entities' malpractices;

(4) Having followed the capital verification procedures to conduct examination and verification and issued the reports, but the audited entities withdraw the capital after registration; or

(5) Issuing false reports for capital contributors, who failed to make any or full contribution at the time of registration, but have made up contribution after registration.

       第七条  会计师事务所能够证明存在以下情形之一的，不承担民事赔偿责任： 

    (一)已经遵守执业准则、规则确定的工作程序并保持必要的职业谨慎，但仍未能发现被审计的会计资料错误； 

    (二)审计业务所必须依赖的金融机构等单位提供虚假或者不实的证明文件，会计师事务所在保持必要的职业谨慎下仍未能发现其虚假或者不实； 

    (三)已对被审计单位的舞弊迹象提出警告并在审计业务报告中予以指明； 

    (四)已经遵照验资程序进行审核并出具报告，但被验资单位在注册登记后抽逃资金； 

    (五)为登记时未出资或者未足额出资的出资人出具不实报告，但出资人在登记后已补足出资。

  Article 8   If an interested party is aware of the untruthfulness of the reports issued by an accounting firm and still uses those reports, the people's courts shall mitigate the accounting firm's liability for compensation appropriately.

       第八条  利害关系人明知会计师事务所出具的报告为不实报告而仍然使用的，人民法院应当酌情减轻会计师事务所的赔偿责任。

  Article 9   If an accounting firm indicates in the reports such words as "This report is solely for annual inspection" and "This report is solely for the registration with the administrative authority for industry and commerce", such indications shall not serve as the grounds for its exemption from liabilities.

       第九条  会计师事务所在报告中注明“本报告仅供年检使用”、“本报告仅供工商登记使用”等类似内容的，不能作为其免责的事由。

  Article 10   When the people's courts determine the liabilities for compensation to be assumed by an accounting firm corresponding with the seriousness of its negligence under Article 6 of these Provisions, they shall do so as follows:

(1) Audited entities shall first compensate the interested party for the losses. If (i) capital contributors of audited entities make false or overvalued contribution or withdraw contribution and subsequently fail to make up the contribution, and (ii) the losses are not sufficiently compensated for after the property of audited entities has been enforced under the applicable laws, such capital contributors shall assume the supplementary liability for compensation to the interested parties within the amount of their false contribution, overvalued contribution or withdrawal of contribution;

(2) If the losses are not yet sufficiently compensated for after the property of audited entities and that of capital contributors have been enforced under the applicable laws, the accounting firm shall bear appropriate liability for compensation within the amount involved in their false audit; and

(3) The liability for compensation to be assumed by the accounting firm to an interested party or parties shall be limited to the amount involved in their false audit.

       第十条  人民法院根据本规定第六条确定会计师事务所承担与其过失程度相应的赔偿责任时，应按照下列情形处理： 

    (一)应先由被审计单位赔偿利害关系人的损失。被审计单位的出资人虚假出资、不实出资或者抽逃出资，事后未补足，且依法强制执行被审计单位财产后仍不足以赔偿损失的，出资人应在虚假出资、不实出资或者抽逃出资数额范围内向利害关系人承担补充赔偿责任。 

    (二)对被审计单位、出资人的财产依法强制执行后仍不足以赔偿损失的，由会计师事务所在其不实审计金额范围内承担相应的赔偿责任。 

    (三)会计师事务所对一个或者多个利害关系人承担的赔偿责任应以不实审计金额为限。

  Article 11   If an accounting firm and its branches are co-defendants, the accounting firm shall be held jointly and severally liable for the compensation for which their branches are held liable.

       第十一条  会计师事务所与其分支机构作为共同被告的，会计师事务所对其分支机构的责任部分承担连带赔偿责任。

  Article 12   If disputes over compensation resulting from accounting firms' torts covered in these Provisions have not been adjudicated, the people's courts shall not identify the accounting firms concerned as persons subject to enforcement.

       第十二条  本规定所涉会计师事务所侵权赔偿纠纷未经审判，人民法院不得将会计师事务所追加为被执行人。

  Article 13   These Provisions shall come into effect as of the date of issuance. The relevant provisions concerning civil liabilities of accounting firms previously issued by the Supreme People's Court that are in conflict with these Provisions shall cease to apply.

In regard to the cases involving compensation resulting from civil torts of accounting firms, judgments of last resort have been rendered before the issuance of these Provisions and the parties concerned apply for review or a decision for review is made in accordance with the adjudication and supervision procedures, these Provisions shall not apply.

If, after the issuance of these Provisions, cases involving compensation resulting from civil torts of accounting firms are still in the first or second instance, these Provisions shall apply.

       第十三条  本规定自公布之日起施行。本院过去发布的有关会计师事务所民事责任的相关规定,与本规定相抵触的，不再适用。 

    在本规定公布施行前已经终审，当事人申请再审或者按照审判监督程序决定再审的会计师事务所民事侵权赔偿案件，不适用本规定。 

    在本规定公布施行后尚在一审或者二审阶段的会计师事务所民事侵权赔偿案件，适用本规定。