공인회계사의 징계와 관련된 몇 가지 쟁점사항 검토 - 대법원 2015. 9. 10. 선고 2015두43100 판결(미간행)을 중심으로 -

Abstract

This case is related to the overall disciplinary procedures for certified public accountants. Before this case, Practices of the financial authorities have authorized a separate disciplinary reasons and procedures of 「the Act on the Exteral Audit of Stock Company」 and 「Certified Public Accountant Act」. Especially disciplinary reasons and procedures on a suspension of performing CPA’s duties on the audit of 「the Act on the Exteral Audit of Stock Company」 had been based on 「Certified Public Accountant Act」. Supreme Court denied these Practices of the financial authorities. Since disciplinary reasons and procedures on a suspension of performing CPA’s duties on the audit of 「the Act on the External Audit of Stock Company」 was groundless, construction of other clauses or revision of 「Certified Public Accountant Act」 will matter. Alternatively, it is important to concentrate on the construction of §48(1)2 「Certified Public Accountant Act」 “In which a material error or omission in the audit or attestation”. This §48(1)2 can be applied to the audit procedure on the violation of 「the Act on the External Audit of Stock Company」. Otherwise, the 「Certified Public Accountant Act」 is required to be revised to include the violation of 「the Act on the External Audit of Stock Company」