注册会计师第三人民事责任问题不仅是法律事实判断问题 ,还是一个价值判断问题 ,要兼顾各方面的利益和情况。本文把注册会计师业务分为证券业务和非证券业务 ,然后针对两类业务分别阐述了注册会计师第三人民事责任的归责原则和第三人范围的认定标准 The third person of CPA civil liability is not only a matter of legal factual judgment, but also a question of value judgment, taking into account the interests and circumstances of all parties. This paper divides the CPA business into the securities business and the non-securities business, and then elaborates the principle of imputation of the third person’s civil liability and the third-person standard for the two types of business respectively