공인회계사 선발인원의 적정수준에 관한 연구

초록

The paper examines how many new CPA’s (Certified Public Accounts) should be selected annually in Korea, based on the following four estimation models: First, to supply estimated total demand for external audit services in Korea, 946 new CPA’s should be produced in the year of 2006 with 5 percent annual increases in the subsequent years. Second, allowing all new CPA’s to train themselves in limited accounting institutions which meet international standards for training auditors, 935 new CPA’s should come forth in 2006 with the subsequent increase by 32 annually. Third, based on the regression model which has five explanatory variables such as total population, GDP, size of capital markets, economic system, and degree of economic transparency across OECD countries, we propose that 931 new CPA’s be selected in 2006 with 5 percent annual increases after then. Fourth, from the forecasting model which predicts major indices of the Korean economy, we suggest that 1,293 new CPA’s should be brought out in 2006 with 5 percent annual increases subsequently. In sum, considering the current Korean economy, we recommend a policy to select 930 to 950 new CPA’s in 2006 with 5 percent annual increases in the subsequent years. Alternatively, assuming optimistic growth of the Korean economy in the future, the authority may take a policy of selecting 1,300 new CPA’s annually to reach the level of developed countries.

키워드