회계투명성 제고를 위한 회계전문가 자격시험 제도의 개선방안：회계교육제도와의 연계를 중심으로

[Purpose]The purpose of this study is to nurture, discover and test good accounting talent through the linkage between the current accounting education system and the accounting expert test system, and to enhance the level of transparency of accounting in Korea. [Methodology]This study suggests the following ways to improve the accounting education system and accounting professional qualification examination system. [Findings]First, in order for accounting education to be carried out properly, it is urgent to establish standards of accounting education programs for proper accounting education programs. Although the standards of accounting education programs are not mandatory or binding, they will be the guidelines for establishing and lecturing accounting subjects that are essential for educating accounting talents with professionalism and ethical awareness in the accounting major. Moreover, it will also affect the change and creation of accounting specialization examination subjects. Second, the accounting professional qualification examination needs to be linked with a professional graduate school similar to that of law school, which is linked to the lawyer qualification examination. However, in reality, it will take a lot of effort and time to establish an accounting graduate school with a legal status of law school. Therefore, it seems realistic to pursue this as a long－term task. The second best thing to consider is to increase the credit limit of the minimum credit system, which is the qualification of the accounting specialist qualification exam, to a much higher level than the current one, and it is necessary to specify the details of the subject more precisely than the current requirements. Third, the “Accounting Ethics Qualification Examination” must be newly established in the Accounting Professional Qualification Examination. Unlike the CPA exam, the legal ethics qualification examination is conducted separately for the lawyer examination system. It is reasonable to demand a high level of professional ethics for accounting professionals such as certified public accountants if accounting information accounting and auditing activities are understood as public goods, and the level of professional ethics required by CPAs will never be lower than that of lawyers. Therefore, it is necessary to test the accounting ethics of candidates by separately establishing the “Accounting Ethics Qualification Examination” in the CPA Examination System and distinguishing them from this exam (the first and second examinations). [Policy Implications]If the measures presented in this study are practiced, the accounting education will be normalized and professionals with high ethical consciousness will be supplied to industry and public sectors, and such personnel will be expected to further enhance transparency in accounting field in Korea.