WUcanlodgealawsuitagainstDingCompany,YIcapitalcontributor,ABCaccountingfirmanditsbranch.的分支機(jī)構(gòu)提訟的，可以將該會(huì)計(jì)師列為共同參加。Iftheinterestedpartydirectlybringsanactionagainsttheaccountingfirmratherthanlodgesalawsuitagainsttheauditedentity,thepeople’scourtshallnotifytheauditedentitytoparticipateinthelitigationasacodefendant.Iftheinterestedpartylodgesalawsuitagainstanybranchoftheaccountingfirm,thepeople’scourtmaylisttheaccountingfirmasacodefendanttoparticipateintheIftheinterestedpartyallegesthatanycapitalcontributoroftheauditedentitymakesanyfakecapitalcontributionorspiritsawaytheregisteredcapitalandfailstoreplenishtheregisteredcapitalafterwards,thepeople’scourtmaylistedthiscapitalcontributorasathirdpartytoparticipateinthelitigation.YIcontributorshouldbelistedasathirdABCaccountingfirm’sdefensesarenot理由1，利害關(guān)系人如果對(duì)會(huì)計(jì)師的分支機(jī)構(gòu)提訟，可以將該會(huì)計(jì)師列為共同參加。本題中利害關(guān)系人直接對(duì)提訟是可以的。ly,iftheinterestedpartylodgesalawsuitagainstanybranchoftheaccountingfirm,thepeople’scourtmaylisttheaccountingfirmasacodefendanttoparticipantinthelawsuit.Inthiscase,itisappropriatethattheinterestedpartydirectlybringsanactionagainsttheaccountingfirm.Secondly,interestedParty:Itreferstothenaturals,legalsorotheranizationsthatsufferedlosseswhentradingwiththeclientorwiththeclient＇sstock,bondsetc,duetothereasonablerelianceonortheuseofCPA’sfalsereportfortheclient＇sfinancialreporting.Therefore,WUistheinterestedThirdly,accordingtothepracticingguidelines,thedefensethatnotificationof“forindustryregistrationonly”onthecapitalreportisnotABCaccountingfirmdoesnothavetobearcivilliabilityforIftheaccountingfirmcanprovetheexistenceofanyofthefollowingcircumstances,itdoesnothavetobearcivilliabilityforcompensation:Thefinancialentityoranyotherentityprovidesanyfalseoruntruecertification,onwhichtheauditbusinessmustrest,ortheaccountingfirmfailestofindthefalsehoodoruntruththereofthoughitkeepsnecessaryprofessionalprudence;Ithasalreadymadeacheckbyfollowingthecapitalverificationproceduresandhasissuedareport,buttheauditedentityspiritsawaythecapitalaftertheregistrationofcapital;Itissuedafalsereportforanycapitalcontributorwhofailedtomakecapitalcontributionorfailedtomake