대학 회계교육과 회계전문가 양성제도: 영국의 사례

The training and certification system for accounting professionals in the U.K. are very different from those in the U.S. and Korea. In the U.K., multiple institutes train their registered students to be accounting professionals, and award their own certificate with different designations to their students who successfully pass all exams and requirements. This is compared with the single certification system operated by government or an accounting institute in most countries. As the Industrial Revolution went on, companies started to see the necessity of accounting professionals so that accounting institutes started to be established since mid-1800s. In the U.K., there are various accounting institutes from those who cultivate accounting professionals specialized in all accounting areas to those who bring up accounting professionals specialized in one accounting area such as management accounting for corporations and not-for-profit accounting for public sectors. Recently, as accounting globalization spreads, many countries have already adopted or have planned to adopt soon International Financial Reporting Standards(IFRS). Thus, it is expected that the international interaction between accounting professionals will become more active. The objective of the paper is therefore to promote understanding of the U.K. education and training system for accounting professionals that are recognized legally and/or mutually by many countries(especially, the Commonwealth countries) and to draw the implications for the development of Korean education and training system for accounting professionals.