A Study of Taiwan CPAs’ Liability Insurance

• Main Authors: Chien-Wei Chen, 陳建瑋
• Other Authors: Jin-Fa Hwang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/36829325299997925988

碩士 === 中國文化大學 === 會計研究所 === 94 === An amendment to the Certified Public Accountant Law defined that corporate CPA firms have to insure CPAs’ Liability Insurance for the needs of administration affairs, otherwise the the Ministry of finance and CPA Association will punish an administrative disciplinary action with warning or fine. To compare with foreign countries, our CPAs’ Liability Insurance is in the initial phase, so this study tried to analyze both the views of CPA firms and Insurance companies to the issue of CPAs’ Liability Insurance. We realized that CPA considered the insurance coverage of CPAs’ Liability Insur-ance did not provide the really protection. Besides, CPA had different views with the insurance companies in two aspects-the rate of Insurance, and the responsibility compartment of two sides. In the future, if the CPAs’ Liability Insurance want to be car-ried out smoothly, it still needs CPA, the Insurance company and the government to communicate more often, to draw a suitable CPAs’ Liability Insurance for our country, so that provide a really protection for the CPA.