| | |
| Announcement of the Supreme People's Court of the People's Republic of China | | 中华人民共和国最高人民法院公告 |
The Several Provisions of the Supreme People's Court on the Trial of Compensation Cases for Civil Tort Involving Accounting Firms Engaging in the Audit Business, which were adopted at the 1428th meeting of the Judicial Committee of the Supreme People's Court on June 4, 2007, are hereby promulgated and shall come into force as of June 15, 2007. | |
《最高人民法院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》已于2007年6月4日由最高人民法院审判委员会第1428次会议通过，现予公布，自2007年6月15日起施行。 |
June 11, 2007 | |
二○○七年六月十一日 |
Several Provisions of the Supreme People's Court on the Trial of Compensation Cases for Civil Tort Involving Accounting Firms Engaging in the Audit Business | |
最高人民法院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 |
(Adopted at the 1428th meeting of the Judicial Committee of the Supreme People's Court on June 4, 2007 Judicial Interpretation No. 12 [2007] of the Supreme People's Court) | |
(法释〔2007〕12号) |
For the purpose of correctly hearing the compensation cases for civil tort involving accounting firms engaging in the audit business and protecting the public interests and the lawful rights and interests of the parties concerned, these Provisions are formulated in accordance the General Rules on 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 laws, and by taking the judicial practices into account. | |
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 Where an interested party in interest lodges a lawsuit in the people's court for civil compensation on the grounds that an accounting firm has issued a false report for its engagement in the audit business as described in the Law on Certified Public Accountants and that the false report has incurred any loss to it, the people's court shall accept the lawsuit in pursuance of law. | | 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 With regard to a natural person, legal person or any other organization that suffers any loss due to reasonable reliance upon or use of the false report issued by an accounting firm in doing a deal with the audited entity or in carrying out trading activities relating to the stocks or bonds of the audited entity, he or it shall be determined as an interested party as prescribed in the Law on Certified Public Accountants. | | 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。 |
The audit report with any false record, misleading statement or serious omission, which is issued by an accounting firm in violation of the relevant laws and regulations, the practicing guidelines and rules worked out by the Chinese Institute of Certified Public Accounts and Approved by the finance department of the State Council, as well as the principle of good faith and fairness, shall be determined as a false report. | |
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 the interested party directly brings an action against the accounting firm rather than lodges a lawsuit against the audited entity, the people's court shall inform it that it should litigate against the accounting firm and the audited concurrently. If it refuses to litigate against the audited entity, the people's court shall notify the audited entity to participate in the litigation as a codefendant. | | 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。 |
If the interested party lodges a lawsuit against any branch of the accounting firm, the people's court may list the accounting firm as a codefendant to participate in the lawsuit.
．．．．．． | |
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。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥300.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |