공인회계사 적정 선발인원에 관한 연구: 이해관계자 설문조사

This study investigates the appropriate number of Certified Public Accountant (CPA) exam qualifiers in South Korea amid recent change in the accounting market environment. Following major changes-such as the enactment of the new External Audit Act in 2018, the expansion of ESG reporting requirements, and the advancement of digital audit technologies-this study revisits the issue of new CPAS supply, focusing on the perspectives of practitioners. A comprehensive survey was conducted with 2,550 members of the Korean Institute of Certified Public Accountants (KICPA) and 284 CPA exam candidates. In addition, in-depth interviews were conducted with HR partners from the Big 4 accounting firms. Survey results show that 98% of CPAs and 71% of CPA candidates believe the appropriate number of annual CPA qualifiers should be fewer than the 2024 level of 1,250. Respondents expressed concern that oversupply of new CPAs would intensify competition for audit engagement, ultimately undermining audit quality and independence. HR partners at BiG 4 firms estimated that an annual intake of 1,000 to 1,100 CPAs would be appropriate taking into account firm-specific revenue forecasts, internal turnover rates, and training costs. Respondents identified the Big 4 firms as the most appropriate training institutions due to their structured and professional development programs. However, if the limited training and hiring capacity of Big 4 firms is overlooked in determining the CPA admission quotas, it may result in a decline in the professional quality of new CPAs. Another important finding concerns the impact of digital audit technologies, such as Robotic Process Automation (RPA) and Artificial Intelligence (AI), on CPA labor demand. While many respondents acknowledged that such technologies enhance efficiency and audit quality, 53% anticipated a long-term reduction in demand for junior CPAs due to automation. By collecting perspectives from both supply- and demand-side stakeholders in the CPA market, this study provides practitioner-driven insights that complement and contextualize theoretical estimates of the appropriate number of new CPAs.