注册会计师在执业过程中,由于自身主观过错,而给委托人或其他利害关系人(以下简称“利害关系人”)的合法权益造成现实损害的,应当给受害人以损害赔偿。这种损害赔偿关系是民事责任赔偿纠纷的一种,因此,它所适用的法律程序应当是我国民事诉讼法及其相关法律所规定的程序。但是,由于注册会计师行业是一种以其专业知识为社会提供服务的特殊行业,注册会计师在执业时,依法享有许多特定的权利,同时也应当履行相应的义务,因而对于注册会计师在执业中给利害关系人造成损害、利害关系人要求赔偿时,不能简单地套用一般的民事理赔程序,而必须建立起一 In the process of practicing, a certified public accountant, due to its own subjective fault, causes actual damage to the legal rights and interests of the principal or other interested parties (hereinafter referred to as “interested parties”), and should compensate the victim for damages. The damage compensation relationship is a kind of civil liability compensation dispute, therefore, the legal procedure to which it applies should be the procedure stipulated in the Civil Procedure Law of our country and its related laws. However, since the CPA profession is a special industry that provides its services to the society with its professional knowledge, the CPA enjoys a lot of specific rights according to law while practicing. At the same time, the CPA should fulfill the corresponding obligations. Therefore, Where the interested parties cause damage and the interested parties claim for compensation, they can not simply apply the general procedure for civil claims and must establish a