New ISA 도입에 따른 공인회계사 직무연수(CPD)제도의 개선방안에 대한 고찰

Advancing technology, globalization of accounting and auditing standards, increasing specialization, proliferating regulations and the complexity of business transactions create an extremely dynamic environment for CPAs. This requires CPAs to continuously maintain and enhance their knowledge, skills and abilities. The continuing development of professional competence involves a program of lifelong educational activities. Continuing professional development will assist CPAs in achieving and maintaining quality and standards in professional services. This paper suggests that one of the objectives of the competency map based approach should be to link new ISA more closely with continuing professional development requirements. By analyzing workplace roles, KICPA can then work backwards to determine the knowledge and other capabilities that those roles are based on. Thus, a competency map based approach can inform education and training systems of the relevant knowledge and capabilities expected. Also, continuing professional development programs can be updated by regularly reviewing workplace competencies and then determining the revisions needed to meet the new ISA and IFRS requirements, thus helping to ensure that the knowledge and other capabilities remain relevant.