注册会计师对第三人的民事责任是一种侵权责任。对其采取何种归责原则,法律界和会计界一直存在争议,其争议的实质在于如何看待注册会计师执业准则的法律地位。注册会计师执业准则是在中国具有法规的地位,可以作为认定注册会计师过错的法定标准。基于此,对注册会计师对第三人的民事责任应采取过错推定原则认定,以平衡各方利益。 CPA civil liability to third parties is a tort liability. The principle of imposing on them has always been controversial in the legal and accounting circles. The essence of the dispute lies in how to treat the legal status of CPA practice guidelines. CPA practice standards in China has the status of a statutory, certified public accountants can be used as a statutory standard of fault. Based on this, the civil liability of certified public accountants for the third party should be determined by the principle of fault presumption to balance the interests of all parties.