注册会计师的法律责任主要包括行政责任、民事责任和刑事责任。其中民事责任对于维护公众的信心尤为重要,因为民事责任是会计师事务所对造成他人损失的行为予以经济赔偿的责任,是对受害人经济利益的弥补。但是,近年来颁布的法规主要规定了注册会计师的行政责任和刑事责任,而民 The legal responsibility of certified public accountants mainly includes administrative responsibility, civil liability and criminal liability. Among them, civil liability is especially important for maintaining the public’s confidence. Civil liability is the accountant’s responsibility to make financial compensation for the loss caused by others, and is to make up for the economic interests of the victims. However, the laws and regulations promulgated in recent years mainly stipulate the administrative responsibility and criminal liability of certified public accountants, while the people