「주식회사의 외부감사에 관한 법률」과 「공인회계사법」 상 외부감사인의 징계
Report on Applicability of Disciplinary Statute Limitation of Law on Certified Public Accountant to Disciplinary of Securities and Futures Commission Under the Law on Outside Auditors of Corporate
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Abstract
There is no current regulation regarding statute limitation for auditors of Securities and Futures Commission under Law on outside Auditors of Corporate. On the other hand, Certified Public Accountant Law regulates 3 years of disciplinary statute limit on any illegal actions (including ones by mistake or omitted) or disgraceful actions taken by auditors of certified public accountant. The period of time that outside auditors are subject to reparation under the Law on outside Auditors of Corporate is also 3 years. Who are similar professionals such as lawyer, accountant, custom house broker, patent attorney are subject to 3 years of disciplinary statute limit, and judicial scriveners are subject to 2 years. However, crimes which are subject to Criminal Procedure Law usually involve physical harm, violence, and fraud; thus it can be said that these are not applicable to Securities and Futures Commission. The reason being is that those subject to disciplinary statute limit under Law on outside Auditor of Corporate are such as notice, warning, and are below the level of suspension, which are not considered as serious crimes. Therefore, considering the fact that statute limit for crimes which are subject to suspension over 5 years under Criminal Procedure Law is 3 years, statute limit for Law on outside Auditors of Corporate must be less than 3 years. As a result, application of 5 year statute limit on Securities and Futures Commission under Law on Outside Directors of Corporate is unjust. In equity to statute limit applied to other similar professionals, and the need for punishment by society, disciplinary statute limit for Securities and Futures Commission under Law on outside Auditors of Corporate should be equal to 3 years as regulated on Certified Public Accountant Law.
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