會計師法修正草案中規定，未來法人會計師事務所執業需投保會計師責任保險，否則財政部及公會將對其處以警告或罰鍰的行政處分。相較國外而言，國內的會計師責任保險處於起步階段，本研究透過問卷調查方式，分析整理我國會計師界與產物保險業界對會計師責任保險議題之看法。
實證結果發現，會計師界認為會計師責任保險之承保範圍未能提供真正的保障，會計師與保險公司二方面在保險費率、二者間責任的劃分等問題的看法仍存在差異，未來會計師責任保險如要順利推行，仍需會計師、保險公司及相關主管機關多加溝通，研擬出真正適合我國會計師執業環境的保單，為會計師在執業上增添一份保障。
An amendment to the Certified Public Accountant Law defined that corporate CPA firms have to insure CPAs’ Liability Insurance for the needs of administration affairs, otherwise the the Ministry of finance and CPA Association will punish an administrative disciplinary action with warning or fine. To compare with foreign countries, our CPAs’ Liability Insurance is in the initial phase, so this study tried to analyze both the views of CPA firms and Insurance companies to the issue of CPAs’ Liability Insurance.
We realized that CPA considered the insurance coverage of CPAs’ Liability Insur-ance did not provide the really protection. Besides, CPA had different views with the insurance companies in two aspects-the rate of Insurance, and the responsibility compartment of two sides. In the future, if the CPAs’ Liability Insurance want to be car-ried out smoothly, it still needs CPA, the Insurance company and the government to communicate more often, to draw a suitable CPAs’ Liability Insurance for our country, so that provide a really protection for the CPA.
