우리나라 공인회계사 시험제도의 문제점과 개선방안 : 수험생과 최근합격자에 대한 설문조사를 중심으로

The purpose of this study is to investigate the overall problems of the CPA exam and the effects of the private lecture, online lecture run by private institution, and school lesson in the CPA exam preparation course and the improvement plan of the CPA exam system. We conducted a survey on the adequacy of the CPA exam in terms of overall problems, credit completion system, English test system, and exam subjects. Finally, we asked for opinions on the improvement of the CPA exam by providing additional qualification for passing the first exam, simplifying the second exam and applying the third certification examination system. The subjects of the questionnaire are divided into two groups of test takers and associate CPAs. In the questionnaire, 351 questionnaires were distributed in both groups, and 336 of the collected questionnaires were used in the analysis of the study results. To summarize the results of the questionnaire, respondents were aware of the problem private tutoring was very high. Therefore, it is necessary to research the difficulty of the test and the exam subjects, and it is confirmed that considering the possibility of granting the qualification for the first test passed in this exam can be an alternative to alleviate the related problems.