去年，安阳 市中级人民法院 和河南省省高级人 民法院先后对一 起涉及银行出具 虚假证明、会计 帅事务所出具验 资报告的返还投 资款纠纷案下达 了民事判决书。 鉴于本案中的两 级法院对会计师 事务所民事责任的界定对验资诉讼实践具有一定的借鉴意义，特整理出来，供大家参考 Last year, Anyang Intermediate People’s Court and Henan Provincial Higher People’s Court successively handed down civil judgments on the case of return investment disputes involving the issuance of false certificates by banks and the capital verification reports issued by accounting firm Shuai. In view of the two courts in this case, the definition of civil liability for accounting firms on the practice of capital verification litigation has some reference, especially for your reference