會計師專業責任保險之研究

近年來中、外均發生重大企業弊案，投資人在向企業管理階層求償無門的情況下，往往將向他們認為是「深口袋」的簽證會計師及承銷商，使會計師被求償之風險大增；此外，為保護投資人利益，我國亦積極進行證券交易法及會計師法之修正，就會計師對其所簽證之財務報告、財務業務文件或公開說明書之不實，對遭受損害之人負連帶賠償責任；且於會計師法之修正草案中，並將增訂「法人會計師事務所」之組織型態，並且應強制投保責任保險，以保障委託人及其他第三人。惟回顧過去對於會計師責任保險之文獻，有以問卷調查方式討論會計師們對於此保險之認識及投保狀況者；有僅探討其組織型態其法律責任者；亦有以會計師責任保險政策存在性對會計師事務所經營績效之影響者。但對於會計師專業責任保險之費率、承保範圍及除外不保事項等作一深入探討及比較者則幾乎付之厥如。本文著重於會計師專業責任保險內容之研究，除了建立專業責任保險之架構以外，並自經營面探討國內會計師專業責任保險市場，此外，亦對國內現行可供選擇的兩張會計師專業責任保險作保單條款之比較，以供國內會計師事務所為投保之參考。

關鍵字

專業責任保險；會計師專業責任保險；保單條款比較

並列摘要

In the recent years, many corporate scandals have taken place nationally & internationally. As investors cannot find remedies thru the corporate management, the investors will often go to the respective auditors & underwriters as they are perceived as “deep pockets”. This has consequently increased the risk exposure of the accountants. Besides, in order to protect investors, our government is aggressively pushing for amendments in Securities Exchange Act & CPA Law. The amended SEC Act & CPA Law clearly establish the joint liability of accountants when a misrepresentation exists in the auditor’s financial reports and prospectuses. In addition, in the Bill on CPA Law, a new organization structure called “Juristic-Person Accounting Firm” was set out; it is compulsory for the Juristic-Person Accounting Firms to buy Professional Liability Insurance to better protect the mandators and any other third parties. There has been little information on the Accountants’ Professional Liability Insurance, including the rates, its coverage, and its exclusions. This thesis aims to emphasize on the analysis of Accountants’ Professional Liability Insurance, it will be discussing the market and basis of professional liability insurance in Taiwan; it will also study two available Accountants’ PI policies in Taiwan for the CPAs’ consideration.