Several Provisions on the Trial of Cases Involving Civil Tort Compensation in Connection with Audit Activities by Accounting Firms

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

The Rules, tightening tort liability for accounting firms in conducting audits, are a crucial step towards preventing accounting firms from liability evasion in civil tort cases and building investors' confidence.

(Promulgated by the Supreme People's Court on June 11 2007 and effective as of June 15 2007.)

SPC Interpretation [2007] No.12

(最高人民法院于二零零七年六月十一日公布，自二零零七年六月十五日起施行。)

法释 [2007] 12号　

These Provisions have been formulated pursuant to laws such as the PRC General Principles for Civil Law, PRC Certified Public Accountants Law,PRC Company Law and PRC Securities Law and in the light of experiences in previous trials in order to properly try cases involving civil tort compensation in connection with audit activities by accounting firms and to safeguard the public interest and the lawful rights and interests of concerned parties.

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。

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