2006年1月11日修法增訂證券交易法第20條之1,明文規範會計師於財報不實案件中對第三人的民事法律責任,改善舊法規範不明確之爭議,相關請求權要件的調整包含一般過失責任、比例責任的引進,以及舉證責任的轉換,對會計師在民事法律責任的訴訟風險產生影響,本研究以新法增訂後所有依照證券交易法第20條之1為裁判依據的地方法院判決書作為觀察值,搜索並建檔後發現,縱使會計師因公司發生財報不實案件後,涉訟比率偏高,但會計師最終獲得有利判決之機會也顯然較高,投資人多因無法舉證會計師有過失而導致求償失敗;本研究亦發現會計師雙簽制度將導致二位會計師,即便實務上可能從事不同的審計事務,但卻需要負擔相同的民事責任;而近年逐漸受到重視的投資人保護與團體訴訟,則能達成訴訟經濟、避免裁判歧異,及增加個別受害人獲償機會之效益。
The amendment of the Securities and Exchange Act on January 11, 2006, added Article 20-1 for clearly regulating the civil liability of CPA in financial report misrepresentation cases. The new article resolved the problem of disputing over unclear regulations in the old law. Including the requirements for claims on general liability for negligence, proportional liability, and the conversion of the burden of proof, which have an impact on the litigation risk of accountants in civil liability. This study uses all district court judgments based on Article 20-1 of the Securities and Exchange Act after the new law was revised as the observation. After reading and searching for the judgments, it is found that even if the accountants were involved in a lawsuit due to the company’s misrepresentation of the financial report, cases always went in accountants' favor finally, because investors were mostly at fault in proving that the accountants were negligent in the process of auditing affairs. According to the statistics, this study also found that the double-signature system would result in bearing the same civil responsibilities for the lead auditor and concurring auditor. Although they were engaged in different auditing affairs in practice, they would be connected while the judge determining their legal responsibilities. In addition, the Institute of Securities and Futures Investors Protection Center and group litigation, which has gradually been concerned in recent years, has a positive effect on achieving economic litigation, avoiding discrepancies in judgments, and increasing the benefits of individual investors’ chances of compensation.