目前三级复核制度已在我国众多的会计师事务所实行 ,这对提高注册会计师行业的执业质量发挥了重要的作用。但根据现行的《注册会计师法》规定 ,具有注册会计师资格的项目经理为法律责任的主体 ,这一规定与当前实行三级复核制度的要求已不相适应。本文拟对三级复核制度中法律责 At present, the three-tier review system has been implemented in many accounting firms in our country, which plays an important role in improving the practicing quality of the CPA profession. However, according to the current Law of Certified Public Accountants, the project manager who is qualified as a certified public accountant is the main body of legal liability. This requirement is incompatible with the current requirement of the three-tier review system. This article intends to review the three levels of legal responsibility