상법상 감사위원회 회계 또는 재무 전문가에 관한 고찰

If a listed company with assets of more than 2 trillion won intends to appoint a member of the Audit Committee, at least one of the members shall be an accounting or financial expert (paragraph 1 of Article 542-11 of the Commercial Act). The auditor, who is an accounting or finance expert in the audit committee of listed companies, is in charge of the professional realm of management monitoring and accounting audit in the company's governance. Therefore, independent status should be recognized and require greater expertise than other governance bodies. Accordingly, the appointment of any accounting or financial expert is important to both shareholders and creditors, as well as to the management of the company. Article 37 paragraph 2 of the Enforcement Decree of the Commercial Act embodies the qualifications of accounting or financial experts, and among them was the experience of working in the institutions prescribed by the Capital Markets Act (article 29 paragraph 2 of the Enforcement Decree of the Capital Markets and Financial Investment Business Act). However, with the enforcement of the Act on the Governance of Financial Companies, the provisions of Article 29(2)4 of the Enforcement Decree of the Capital Markets Act were removed from the existing Capital Markets Act and resulted in a legal defect in Article 37(2)4 of the Enforcement Decree of the Commercial Act, which needed to be supplemented. A recent amendment to the Enforcement Decree of the Commercial Act clarifies the requirements for new qualifications by correcting existing legislative deficiencies (No. 30613 of the Presidential Decree on Amendment and Enforcement) for the qualifications to be appointed as an accounting or financial expert among members of the Audit Committee. In this article, review about accounting or finance Experts in the Committee of Audit and the recent amendments to the Enforcement Decree of the Commercial Act.