With respect to the clients, CPAs should bear the breach of contract liability for breaching professional obligations as a result of false capital verification. 這種違約責任與註冊會計師違反約定義務情形下的違約責任在構成要件與免責條件方面均有區別。
Should all or part of the Contract and its appendices be unable to be fulfilled owing to the fault of one party, the breaching party shall bear the responsibilities thus caused. 由於一方過失，致使不能履行或不能完全履行本合同及附件時，由過失方承擔違約責任。
