한국 공인회계사 시험제도의 개선: 회계학교수와 현직 공인회계사에 대한 설문조사 기반

The objective of this study is to identify the current and potential problems of Korean CPA Examination and to propose how to improve the examination. For this, a questionnaire survey was conducted regarding the problems of the current CPA examination, minimum credit hour requirement, and the necessity and appropriateness of individual test subjects and English language test. The survey also included the questionnaire about the official accreditation of the applicants’ passing the first phase CPA exam, the introduction of the third phase accreditation test along with the simplification of the second phase exam, and the application of the test bank system. An online survey was conducted of 81 accounting professors and 275 incumbent Big4 and non-Big4 CPAs. The result of the survey produced important implications on CPA exam improvement: Exam questions and subjects should be changed so that they can contribute to fostering the ability to communicate with others, new knowledge of changes in accounting environment, and ethical mind as a CPA, rather than general knowledge of business studies and English proficiency. The result also provides a guide on which test subjects should be adjusted first if the exam subjects are to be changed, and suggests proactive consideration of the introduction of the official accreditation of the first phase exam passers and of the application of the test bank system.