| Summary: | 碩士 === 臺中健康暨管理學院 === 經營管理研究所 === 93 === Sarbanes-Oxley Act launched in 2002 After the Enron scandal crossed the line that separates mere financial failure from criminality and the market emerged from this crisis of confidence in auditor independence. Afterward, developed counties gradually emerging the framing of organizational accountant management system. An up-to-date correction for accountant laws finally past by the legislative assemblies for Executive Yuan in 2004. The objective of this promotion is to reinforce companies on reformation and financial audit by respective certificated accountants.
Viewed retrospectively, Enron though since was one of the 7’th largest firms and the largest energy-trading group of US in 2001, but filing a bankruptcy application with the court. This case listed as the largest bankruptcy in US history. According to investigational report that collapsed Arthur Andersen being held responsible for the cheating and deceptive hiding of endorsing Enron’s financial reports. Not only all observers agree on the overriding importance of the audit, regardless of their postures or their positions and the correctness of stock prices. Equity valuation extrapolates from the earnings statement, and all investors rely on its accuracy. Demands of ask for governing the companies as well as calling for local CPAs prospective specialty and independence of CPAs.
This paper adopts documentation research and comparative analysis of science of law to process the study. The main purposes listed as following:
1.To recognize the roll of CPA and its business contents.
2.To interpret the playing roll and importance of CPAs in company’s corporate governance system.
3.To probe into the influence while CPAs laws being amend as this will equally reflect to its contents, as reflect to prospective business environment.
4.To discuss the contribution after the company administration system received the amendment of the certified public accountant law.
The most important achievement is to secure the financial report quality as well as secure the independence and specialty for CPAs. Through upon process to conscientiously definite the duty of CPAs as ruled by company administration.
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