本文的写作思路来源于1998年3月在北京举行的“注册会计师法律责任研讨会”。这个由注册会计师与律师、法官参加的研讨会、主题是最高人民法院法函【1996】56号对会计界的影响。会上,会计界与法律界的代表对法函【1996】56号的不足之处达成了一定的共识。相当多的会计界人士就此对于未来注册会计师的法律责 This article’s writing ideas from the March 1998 held in Beijing, “Certified Public Accountants Legal Responsibility Seminar.” This seminar, attended by CPAs, lawyers and judges, focuses on the influence of the Supreme People’s Court [1996] No. 56 on the accounting profession. At the meeting, the representatives of the accounting field and the legal field reached a certain consensus on the inadequacies of the letter [1996] No. 56. A considerable number of accounting professionals in this regard for the future legal responsibility of certified public accountants