关键词: 特殊普通合伙制,会计师事务所,合伙人,民事责任配置

Abstract: Based on the securities laws and regulations generally followed by each country, this paper carries out a study of the allocation problem of civil liabilities between the most important stakeholders inside of the special-general partnership accounting firms: practicing partner and supervising partner, project partner together with its signature CPAs and other project team members, project partners and consultants or experts, project partners and partner conference or the partnership affairs management committee or the partnership affairs oversight committee or the partners of each functional organization. The purpose is to establish a rational internal civil liability configuration mechanism with coordinated responsibilities, rights and benefits for accounting firms, so as to effectively curb the fraud motivation of the partners and improve the quality of audit reports fundamentally.

Key words: special general partnership; accounting firm; partner; civil liability configuration