The issuance of false assessment reports requires legal liabilities such as civil compensation liability and administrative liability. Its civil and administrative responsibilities are as follows:
1, civil liability. Investors, such as shareholders and companies. If the information disclosure obligor suffers losses due to false statements, he may be required to compensate for price difference loss, commission loss, stamp duty loss and corresponding interest loss;
2, administrative responsibility, securities service institutions, brokers, etc. make false statements, shall be ordered to make corrections, confiscate the business income, suspend or revoke the business license, and impose a fine. Give a warning to the directly responsible person in charge and other directly responsible personnel, revoke the securities business qualification and impose a fine. Those who make false statements to issuers, listed companies and other information disclosure obligors shall be ordered to make corrections, given a warning and fined.
Identification types of false evaluation reports
(1) evaluation report. The appraisal report or certificate issued by the asset appraisal firm and appraiser to the promoters of the company that the registered capital is reduced by products, industrial property rights and patented technology.
(2) capital verification report. Certified public accountants or auditors check the registered capital of a company to determine whether it meets the relevant provisions of the company law.
(3) Verification report. In addition to verifying the capital situation, certified public accountants should also review the company's prospectus, balance sheet, income statement, company's economic income statement and provident fund withdrawal statement in the last three years, and then issue verification documents.
(4) Audit report. Auditors audit various businesses of the company and then issue audit reports.
(5) Other reports. Such as accounting statements, lawyers' legal opinions and so on.
To sum up, it is Bian Xiao's relevant answer to the legal responsibility of issuing false appraisal report, hoping to help you.
legal ground
Article 45 of the People's Republic of China (PRC) Assets Appraisal Law, if an appraisal professional issues a false appraisal report in violation of the provisions of this law, the relevant appraisal management department shall order him to stop working and be punished for more than two years and less than five years; Illegal income, confiscate the illegal income; If the circumstances are serious, it shall be ordered to stop work for more than five years and less than ten years; If the case constitutes a crime, criminal responsibility shall be investigated according to law, and the appraisal business shall not be engaged for life.
Article 229 of the Criminal Law of People's Republic of China (PRC) * * * Personnel of intermediary organizations that undertake the responsibilities of asset evaluation, capital verification, verification, accounting, auditing and legal services intentionally provide false documents, and if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined. Persons listed in the preceding paragraph who ask for or illegally accept other people's property and commit the crime mentioned in the preceding paragraph shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined. If the personnel specified in the first paragraph are seriously irresponsible and the documents issued are seriously inaccurate, thus causing serious consequences, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined.