한국공인회계사회의 자율규제제도 운영실태 및 개선방안: 윤리조사심의위원회를 중심으로

The Ethics Investigation Deliberative Committee(hereafter "the Committee") is a committee of the Korean Institute of Certified Public Accountants(hereafter "KICPA") charged with voluntary restraint. This paper aims to analyze the status of the Committee's operation and suggest some ideas to strengthen KICPA's voluntary restraint system. The current structure of the Committee was formed about twenty years ago when the number of KICPA's members was only four thousands or more. But nowadays the number of KICPA's members is more than twenty thousands and the importance of KICPA's voluntary restraint is increased with the social and economic changes. So the structure of the Committee need to be improved reflecting the various changes of environment. If the current structure of the Committee would be maintained, the followings should be reviewed and improved: the structure of the Committee and a term of membership; the operation of the chair group of the Committee; the operation of the subcommittees; the operation of the Committee's meeting; reasonable disciplinary policy etc. In order to operate the voluntary restraint system more efficiently and strengthen the function of KICPA's voluntary restraint, fundamentally, I also propose that KICPA should split the Committee into two as AICPA. The one is "the Independence Standards Committee" which is responsible for the investigation of complaints alleging violations of the Code of Professional Conduct(hereafter "the Code") relating to independence and behavioral standards and the other is "Technical Standards Committee" which is responsible for the investigation of complaints alleging violations of the Code relating to member's performance of professional services. In order to adopt the above recommendations, if required, KICPA should amend KICPA Bylaw, the Regulations and the Operation Rules relating to voluntary restraint system.