摘要(Abstract)：
就会计师第三人责任而言,数美国法最为发达,但关于会计师第三人责任的三种责任标准也存在多数意见与少数意见的纷争。会计师得为可以合理预见的第三人的信赖损害负责。理由之一,会计师第三人责任,系属职业过失责任,如果没有可充权衡的否决因素,责任成立;理由之二,可充权衡的否决因素,即被告责任负担轻重程度以及对共同体的影响、遏制重犯模型、损害和被告行为之间的因果关系,这三种权衡因素都支持而不是否决。
关键词(KeyWords)： 会计师第三人责任;过失;职业过失
Abstract:
Keywords:
基金项目(Foundation): 清华大学经济管理学院985院基础研究一般项目的支持
作者(Author): 金勇军;
Email:
参考文献(References)：
- [1]100U.S.195(1879).
- [2]111N.E.1050(N.Y.1916).
- [3]135N.E.275(N.Y.1922).
- [4]174N.E.441(N.Y.1931).
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- [7]320P.2d16(Cal.1958).
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- 10前引[9]。
- 11284F.Supp.85(D.R.I.1968).
- 12SeeRusch Factors,Inc.v.Levin284F.Supp.85,93(D.R.I.1968).
- 13SeeJay M.Feinman,Liability of Accountant for Negligent Auditing:Doctrine,Policy,and Ideology,31Fla.St.U.L.Rev.17,27(2003).
- 1473461A.2d138(N.J.1983).
- 1574335N.W.2d361(Wis.1983).
- 1684483N.E.2d110(N.Y.1985).
- 1791834P.2d745(Cal.1992).
- 18前引[4]。
- 19By February26,1924,the audit was finished andthe balance sheet made up.It stated assets in the sumof$2,550,671.88and liabilities otherthan capital and surplus in the sumof$1,479,956.62,thus showing a net worth of$1,070,715.26.Attached to the balance sheet was acertificate as follows:Touche,Niven&Co.Public Accountants Eighty Maiden Lane NewYork February26,1924Certificate of AuditorsWe have examinedthe accounts of Fred Stern&Co.,Inc.,forthe year ending December31,1923,and herebycertifythatthe annexed balance sheetis in accordance therewithand withtheinformationand explanations given us.Wefurther certifythat,subjectto provisionforfederal taxes onincome,the said statement,in our opinion,presents a true and correct viewof the financial condition of Fred Stern&Co.,Inc.,as at December31,1923.Touche,Niven&Co.Public AccountantsSeeUltramares Corp.v.Touche,Niven&Co.,174N.E.441,442(N.Y.1931).
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- 22前引21。
- 23Ultramares Corp.v.Touche,Niven&Co.,174N.E.441,448(N.Y.1931).
- 24483N.E.2d110(N.Y.1985).
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- 前引27。
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- 32Seee.g.,Ark.Code Ann.§16-114-302(Michie2003);Utah Code Ann.§58-26a-602(Supp.2002).
- 33The relevant portion of the model statute prohibits actions by plaintiff not in privity unless:The defendant:(1)was aware at the time the engagementwas undertakenthat the financial statements were to be made available for use in connection with a specified transaction by the plaintiff who wasspecificallyidentifiedtothe defendant,(2)was awarethatthe plaintiff intendedtorely uponsuchfinancial statementsinconnection withthe specifiedtransaction,and(3)had direct contact and communication withthe plaintiff and expressed by words or conduct the defendant’s understanding of thereliance on suchfinancial statements.AICPA,UniformAccountancy Act and UniformAccountancy Act Rules§20(c)(2)(2002).
- 34Seee.g.,Kan.Stat.Ann.§1-402(Supp.2002);La.Rev.Stat.Ann.§37.91(West2003).
- 35284F.Supp.85(D.R.I.1968).
- SeeRusch Factors,Inc.v.Levin.,284F.Supp.85,86(D.R.I.1968).
- 37Inthis case it is The Restatement(second)of Torts552(Tent.Draft No.12,1966).And later the same section was adopted verbatiminRestatement(second)of Torts552(1977).
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- 39The Restatement(second)of Torts552(1977)(“(1)One who,inthe course of his business,profession or employment,or in any other transactionin which he has a pecuniary interest,supplies false information for the guidance of others in their business transactions,is subject to liability forpecuniaryloss causedtothembytheir justifiable reliance uponthe information,if he fails to exercise reasonable care or competence in obtaining orcommunicatingthe information.(2)Except as statedin Subsection(3),the liability stated in Subsection(1)is limited to loss suffered(a)by theperson or one of a limited group of persons for whose benefit and guidance he intends to supplythe information or knows that the recipient intends tosupplyit;and(b)throughreliance uponit in a transactionthat he intends the informationtoinfluence or knows that the recipient sointends or in asubstantially similar transaction.(3)The liability of one whois under a public dutyto give the information extendstoloss suffered by any of the classof persons for whose benefit the dutyis created,in any of the transactions in whichit is intendedto protect them.”).
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- 41SeeThe Restatement(second)of Torts552cmt.h,illus.10(1977).
- 42SeeThe Restatement(second)of Torts552cmt.h,illus.6and7(1977).
- 43SeeThe Restatement(second)of Torts552cmt.h,illus.5(1977).
- 44Denise M.Orlinski,An Accountants Liabilityto Third Parties:Bily v.Arthur Young&Co.,43DePaul L.Rev.859,879-80(1994).
- 45SeeBily v.Arthur Young&Co.,834P.2d745,759(Cal.1992).
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- 47SeeHoward B.Wiener,Common LawLiability of the Certified Public Accountant for Negligent Misrepresentation,20SAN DIEGOL.REV.233,259-60(1983).
- 48461A.2d138(N.J.1983).
- 49SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,140(N.J.1983).
- 50SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,147(N.J.1983).
- 51SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,153(N.J.1983).
- 52SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,149(N.J.1983).
- 53SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,152(N.J.1983).
- 54335N.W.2d361(Wis.1983).
- 55SeeCitizens State Bank v.Timm,Schmidt&Co.,335N.W.2d361,362(Wis.1983).
- 56SeeCitizens State Bank v.Timm,Schmidt&Co.,335N.W.2d361,366(Wis.1983).
- 57514So.2d315(Miss.1987).
- 58SeeTouche Ross&Co.v.Commercial Union Ins.Co.,514So.2d315,318(Miss.1987).
- 59SeeTouche Ross&Co.v.Commercial Union Ins.Co.,514So.2d315,322(Miss.1987).
- 60135N.E.275(N.Y.1922).
- 61The returns sheet recites that it has been made“by order of”Bech,Van Siclen&Co.,the seller,“for G.Bros.”,the buyer.See Glanzer v.Shepard,135N.E.275,275(N.Y.1922).
- 62SeeGlanzer v.Shepard,135N.E.275,275(N.Y.1922).
- 63SeeGlanzer v.Shepard,135N.E.275,277(N.Y.1922)(“The defendants,acting,not casually nor as mere servants,but in the pursuit of anindependent calling,weighed and certified at the order of one withthe very end and aimof shapingthe conduct of another.Diligence was owing,notonlyto himwho ordered,but to himalso who relied.”).
- 64SeeUltramares Corp.v.Touche,Niven&Co.,174N.E.441,446(N.Y.1931).
- 65SeeH.Rosenblum,Inc.v.Adler.,461A.2d138,149(N.J.1983)(citing Hallett&Collins,Auditors’Responsibility for Misrepresentation:Inadequate Protections for Users of Financial Statements,44Wash.L.Rev.139,178(1968);Comment,Accountant’s Liabilityfor Negligence,48FordhamL.Rev.401,405(1979)).
- 66前引52。
- 67H.Rosenblum,Inc.v.Adler.,461A.2d138,149(N.J.1983)(citing Broad,The Progress of Auditing,100J.Accountancy38,38-39(1955);Hallett&Collins,Auditors’Responsibilityfor Misrepresentation,44Wash.L.Rev.139,178(1968).).
- 68111N.E.1050(N.Y.1916).
- 69SeeMacPherson v.Buick Motor Co.,111N.E.1050,1051(N.Y.1916).
- 70SeeMacPherson v.Buick Motor Co.,111N.E.1050,1053(N.Y.1916).
- 71SeeThe Restatement(second)of Torts552cmt.a(1977).
- 72前引71。
- 73SeeDenise M.Orlinski,An Accountants Liabilityto Third Parties:Bily v.Arthur Young&Co.,43DePaul L.Rev.859,898(1994).
- 74SeeWillis W.Hagen II,Accountants’Common LawNegligence Liabilityto Third Parties,COLUM.BUS.L.REV.181,200(1988).
- 75SeeDenise M.Orlinski,An Accountants Liabilityto Third Parties:Bily v.Arthur Young&Co.,43DePaul L.Rev.859,899(1994)(citing BrianJ.Frank,Comment,Adjusting Accountants’Liability for Negligence:Recovery for Reasonably Foreseeable Users of Financial Statements,13U.BALT.L.REV.301,318(1984)).
- 76223Cal.Rptr.218(Cal.Ct.App.1986).
- 77SeeInternational Mortgage Co.v.John P.Butler Accountancy Corp.,223Cal.Rptr.218,219(Cal.Ct.App.1986).
- 78SeeInternational Mortgage Co.v.John P.Butler Accountancy Corp.,223Cal.Rptr.218,226(Cal.Ct.App.1986).
- 79SeeInternational Mortgage Co.v.John P.Butler Accountancy Corp.,223Cal.Rptr.218,227(Cal.Ct.App.1986).
- 80SeeInternational Mortgage Co.v.John P.Butler Accountancy Corp.,223Cal.Rptr.218,227(Cal.Ct.App.1986).
- 834P.2d745(Cal.1992).
- 82SeeBily v.Arthur Young&Co.,834P.2d745(Cal.1992).
- 83SeeBily v.Arthur Young&Co.,834P.2d745,746(Cal.1992).
- 84SeeBily v.Arthur Young&Co.,834P.2d745,761(Cal.1992).
- 85SeeBily v.Arthur Young&Co.,834P.2d745,761-62(Cal.1992).
- 86前引81。
- 87223Cal.Rptr.218(Cal.Ct.App.1986).
- 88SeeBily v.Arthur Young&Co.,834P.2d745,775(Cal.1992).
- 89前引88。
- 90SeeBily v.Arthur Young&Co.,834P.2d745,776(Cal.1992).
- 91前引90。
- 92前引90。
- 93SeeBily v.Arthur Young&Co.,834P.2d745,751(Cal.1992).
- 94Bily v.Arthur Young&Co.,834P.2d745,751(Cal.1992)(quoting Siliciano,Negligent Accounting andthe Limits of Instrumental Tort Reform,86Mich.L.Rev.1929,1932(1988)).
- 95前引90。
- 96SeeBily v.Arthur Young&Co.,834P.2d745,777(Cal.1992).
- 97SeeBily v.Arthur Young&Co.,834P.2d745,777(Cal.1992)(foreseeability of harmis the“most important”of the policy considerationsgoverning negligence liability(citing Tarasoff v.Regents of University of California,17Cal.3d425,434(1976);J’Aire Corp.v.Gregory,24Cal.3d799,806(1979))).
- 98Seee.g.,Burgess v.Superior Court,831P.2d1197,1205(Cal.1992)(holding that in a case of medical malpractice,the plaintiff could becompensatedfor emotional distress without suffering physical injuries);Molien v.Kaiser Found.Hosps.,616P.2d813,821(Cal.1980)(holdingthat physical injuryis not requiredto sustain a claimfor negligent infliction of emotional distress).
- 99前引96。
- 100SeeHoward B.Wiener,Common LawLiability of the Certified Public Accountant for Negligent Misrepresentation,20SAN DIEGOL.REV.233,256(1983).
- 101前引96。
- 102SeeBily v.Arthur Young&Co.,834P.2d745,747-49(Cal.1992).
- 103SeeBily v.Arthur Young&Co.,834P.2d745,763-64(Cal.1992).
- 104SeeBily v.Arthur Young&Co.,834P.2d745,763(Cal.1992)(citing Siliciano,Negligent Accounting and the Limits of Instrumental TortReform,86Mich.L.Rev.1929,1932-33(1988)).
- 105SeeBily v.Arthur Young&Co.,834P.2d745,777-78(Cal.1992).
- 106SeeBily v.Arthur Young&Co.,834P.2d745,778(Cal.1992).
- 107SeeBily v.Arthur Young&Co.,834P.2d745,779(Cal.1992).
- 108前引107。
- 109SeeBily v.Arthur Young&Co.,834P.2d745,779-81(Cal.1992).
- 110SeeBily v.Arthur Young&Co.,834P.2d745,765(Cal.1992)(citing H.Rosenblum,Inc.v.Adler.,461A.2d138,149(N.J.1983)).
- 111SeeBily v.Arthur Young&Co.,834P.2d745,765(Cal.1992).
- 112SeeBily v.Arthur Young&Co.,834P.2d745,781(Cal.1992).
- 113SeeBily v.Arthur Young&Co.,834P.2d745,782(Cal.1992).
- 114SeeBily v.Arthur Young&Co.,834P.2d745,782(Cal.1992).
- 115SeeBily v.Arthur Young&Co.,834P.2d745,782-83(Cal.1992).
- 116SeeBily v.Arthur Young&Co.,834P.2d745,783(Cal.1992).
- 117前引116。
- 118SeeUltramares Corp.v.Touche,Niven&Co.,174N.E.441,445-46(N.Y.1931)(citing Glanzer v.Shepard,135N.E.275(N.Y.1922)).
- 119Ultramares Corp.v.Touche,Niven&Co.,174N.E.441,446(N.Y.1931).
- 120SeeAlvin A.Arens et al,Auditing,259-263(8th ed.2000).
- 121SeeThomas L.Gossman,The Fallacy of Expanding Accountants’Liability,1988Colum.Bus.L.Rev.213,220(1988).
- 122SeeWillis W.Hagen II,Accountants’Common LawNegligence Liabilityto Third Parties,COLUM.BUS.L.REV.181,206(1988).
- 123前引81。
- 124SeeThe Liability Crisis inthe United States:Impact onthe Accounting Profession,174Journal of Accountancy18(1992).
- 125SeeJohn F Raspante,Ric Rosario,Understanding and minimizing CPAliability,71The CPAJournal18(2001).
- 126SeeSherry Anderson,Joseph Wolfe,Accountants’liability:Where are claims comingfrom?60Ohio CPAJournal21(2001).
- 127前引124。
- 128SeeDan A.Simunic&Michael T.Stein,The Impact of Litigation Riskon Audit Pricing:AReviewof the Economics andthe Evidence,15Auditing:AJ.of Prac.&Theory119(Supp.1996).
- 129For a more detailed discussion of this model,See Siliciano,Corporate Behavior and the Social Efficiency of Tort Law,85MICH.L.REV.1820,1853-63(1987).
- 130SeeBily v.Arthur Young&Co.,834P.2d745,765(Cal.1992).
- 131SeeSiliciano,Corporate Behavior andthe Social Efficiency of Tort Law,85MICH.L.REV.1820,1835-40(1987).
- 132前引130。
- 133Seee.g.,Siliciano,Negligent Accounting andthe Limits of Instrumental Tort Reform,86Mich.L.Rev.1929,1959-73(1988)
- 134SeeDan A.Simunic&Michael T.Stein,The Impact of Litigation Riskon Audit Pricing:AReviewof the Economics andthe Evidence,15Auditing:AJ.of Prac.&Theory119(Supp.1996).
- 135See15U.S.C.§§77j(b),78r(a)and77k(a).
