공포번호 15411
공포일 2018-02-21
금융위원회
Financial Services Commission
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제2조(직무범위)
Article 2 (Scope of Functions)
제3조(자격)
Article 3 (Qualification)
제4조(결격사유)
Article 4 (Grounds for Disqualification)
제2장 시험
CHAPTER II EXAMINATION
제5조(공인회계사시험)
Article 5 (CPA Examination)
제5조의2(부정행위자에 대한 제재)
Article 5-2 (Sanctions against Wrongdoers)
제6조(시험의 일부면제)
Article 6 (Exemption from Part of Examinations)
제6조의2(공인회계사자격제도심의위원회)
Article 6-2 (Certified Public Accountant Qualification System Deliberation Committee)
제3장 등록 및 개업
CHAPTER III REGISTRATION AND COMMENCEMENT OF PRACTICE
제7조(등록)
Article 7 (Registration)
제8조(등록거부)
Article 8 (Refusal of Registration)
제9조(등록취소)
Article 9 (Cancellation of Registration)
제10조 삭제 <2001.3.28.>
Article 10 Deleted.
제11조(유사명칭의 사용금지)
Article 11 (Prohibition against Uses of Similar Name or Title)
제4장 권리와 의무
CHAPTER IV RIGHTS AND OBLIGATIONS
제12조(사무소의 개설)
Article 12 (Establishment of Offices)
제13조(사무직원)
Article 13 (Clerks)
제14조 삭제 <1999.2.5.>
Article 14 Deleted.
제15조(공정ㆍ성실의무등)
Article 15 (Duties of Impartiality, Good Faith, etc.)
제16조(회칙준수)
Article 16 (Compliance with Bylaws)
제17조 삭제 <2001.3.28.>
Article 17 Deleted.
제18조(장부의 비치)
Article 18 (Keeping of Books)
제19조(손해배상책임의 보장)
Article 19 (Guarantee of Liability for Damage)
제20조(비밀엄수)
Article 20 (Duty of Confidentiality)
제21조(직무제한)
Article 21 (Restrictions on Functions)
제22조(명의대여등 금지)
Article 22 (Prohibition on Lease of Name or Title)
제5장 회계법인
CHAPTER V ACCOUNTING CORPORATIONS
제23조(설립)
Article 23 (Establishment)
제24조(회계법인의 등록)
Article 24 (Registration of Accounting Corporation)
제25조 삭제 <2001.3.28.>
Article 25 Deleted.
제26조(이사 등)
Article 26 (Directors, etc.)
제27조(자본금등)
Article 27 (Capital, etc.)
제28조(손해배상준비금)
Article 28 (Reserves for Damage Compensation)
제29조(타법인출자의 제한등)
Article 29 (Restrictions, etc. on Contributions in Other Corporations)
제30조(회계처리등)
Article 30 (Settlement of Accounts, etc.)
제31조(명칭)
Article 31 (Name)
제32조(사무소)
Article 32 (Offices)
제33조(직무제한)
Article 33 (Restrictions on Functions)
제34조(업무의 집행방법)
Article 34 (Methods of Rendering Services)
제35조(경업의 금지)
Article 35 (Prohibition of Competitive Practices)
제36조(탈퇴)
Article 36 (Withdrawal)
제37조(해산)
Article 37 (Dissolution)
제38조(정관변경의 신고)
Article 38 (Report on Change in Articles of Incorporation)
제39조(등록취소 등)
Article 39 (Cancellation of Registration, etc.)
제39조의2(청문)
Article 39-2 (Hearing)
제40조(준용규정)
Article 40 (Applicable Provisions)
제5장의2 외국공인회계사 및 외국회계법인
CHAPTER V-2 FOREIGN CERTIFIED PUBLIC ACCOUNTANTS AND FOREIGN ACCOUNTING CORPORATIONS
제40조의2(정의)
Article 40-2 (Definitions)
제40조의3(직무 범위)
Article 40-3 (Scope of Services)
제40조의4(외국공인회계사의 등록)
Article 40-4 (Registration of Foreign Certified Public Accountants)
제40조의5(외국공인회계사의 등록거부)
Article 40-5 (Rejection to Register Foreign Certified Public Accountants)
제40조의6(외국공인회계사의 등록취소)
Article 40-6 (Cancellation of Registration of Foreign Certified Public Accountants)
제40조의7(외국회계법인의 등록)
Article 40-7 (Registration of Foreign Accounting Corporations)
제40조의8(외국회계법인의 등록취소 등)
Article 40-8 (Cancellation of Registration of Foreign Accounting Corporations, etc.)
제40조의9(외국공인회계사의 업무수행 방식)
Article 40-9 (Practicing Methods of Foreign Certified Public Accountants)
제40조의10(고용, 동업 등의 금지)
Article 40-10 (Prohibition of Employment, Partnership, etc.)
제40조의11(자격의 표시 등)
Article 40-11 (Indication of Qualification, etc.)
제40조의12(회계법인에 대한 출자)
Article 40-12 (Investment in Accounting Corporations)
제40조의13(영업보고서 등 제출)
Article 40-13 (Submission of Business Reports, etc.)
제40조의14(체류 의무)
Article 40-14 (Obligation to Sojourn)
제40조의15(구비서류의 제출)
Article 40-15 (Submission of Required Documents)
제40조의16(비밀 엄수)
Article 40-16 (Confidentiality)
제40조의17(징계)
Article 40-17 (Disciplinary Actions)
제40조의18(준용규정)
Article 40-18 (Provisions Applicable Mutatis Mutandis)
제6장 한국공인회계사회
CHAPTER IV RIGHTS AND DUTIES
제41조(목적 및 설립)
Article 41 (Purpose and Establishment)
제42조(입회의무)
Article 42 (Compulsory Membership)
제43조(윤리규정)
Article 43 (Rules on Ethical Duties)
제44조(업무의 위촉등)
Article 44 (Entrustment, etc. of Services)
제45조(분쟁의 조정)
Article 45 (Conciliation of Disputes)
제46조(회원에 대한 연수등)
Article 46 (Training, etc. of Members)
제47조(감독)
Article 47 (Supervision)
제7장 징계
CHAPTER VII DISCIPLINARY ACTION
제48조(징계)
Article 48 (Disciplinary Action)
제48조의2(조치 등의 통보 및 공고 등)
Article 48-2 (Notification, Publication, etc. of Measures, etc.)
제49조 삭제 <1997.12.13.>
Article 49 Deleted.
제8장 보칙
CHAPTER VIII SUPPLEMENTARY PROVISIONS
제50조(업무의 제한)
Article 50 (Restrictions on Services)
제51조(관계장부등의 열람)
Article 51 (Perusal of Relevant Books, etc.)
제52조(업무의 위탁)
Article 52 (Entrustment of Business)
제8장의2 과징금의 부과 및 징수
CHAPTER VIII-2 IMPOSITION AND COLLECTION OF PENALTY SURCHARGE
제52조의2(과징금의 부과)
Article 52-2 (Imposition of Penalty Surcharge)
제52조의3(이의신청)
Article 52-3 (Raising of Objection)
제52조의4(과징금납부기한의 연장 및 분할납부)
Article 52-4 (Extension of Period for Paying Penalty Surcharge and Payment of Penalty Surcharge in Installments)
제52조의5(과징금의 징수 및 체납처분)
Article 52-5 (Collection of Penalty Surcharge and Disposition Taken to Collect Penalty Surcharge in Arrears)
제9장 벌칙
CHAPTER IX PENALTY PROVISIONS
제53조(벌칙)
Article 53 (Penalty Provisions)
제54조(벌칙)
Article 54 (Penalty Provisions)
제55조(몰수ㆍ추징 등)
Article 55 (Confiscation, Collection in Addition, etc.)
부칙 <제5255호, 1997.1.13.>
ADDENDA
부칙 <제5453호, 1997.12.13.> (행정절차법의시행에따른공인회계사법등의정비에관한법률)
ADDENDA<Act No. 5453, Dec. 13, 1997>
부칙 <제5505호, 1998.1.13.> (금융감독기구의설치등에관한법률제정등에따른공인회계사법등의정비에관한법률)
ADDENDA<Act No. 5505, Jan. 13, 1998>
부칙 <제5815호, 1999.2.5.> (독점규제및공정거래에관한법률의적용이제외되는부당한공동행위등의정비에관한법률)
ADDENDA<Act No. 5815, Feb. 5, 1999>
부칙 <제6107호, 2000.1.12.>
ADDENDUM<Act No. 6107, Jan. 12, 2000>
부칙 <제6426호, 2001.3.28.>
ADDENDA <Act No. 6426, Mar. 28, 2001>
부칙 <제6994호, 2003.12.11.>
ADDENDA <Act No. 6994, Dec. 11, 2003>
부칙 <제7619호, 2005.7.29.>
ADDENDA <Act No. 7619, Jul. 29, 2005>
부칙 <제7796호, 2005.12.29.> (국가공무원법)
ADDENDA<Act No. 7796, Dec. 29, 2005>
부칙 <제8863호, 2008.2.29.> (금융위원회의 설치 등에 관한 법률)
ADDENDA <Act No. 8863, Feb. 29, 2008>
부칙 <제10303호, 2010.5.17.> (은행법)
ADDENDA <Act No. 10303, May 17, 2010>
부칙 <제10812호, 2011.6.30.>
ADDENDUM <Act No. 10812, Jun. 30, 2011>
부칙 <제10866호, 2011.7.21.> (고등교육법)
ADDENDA <Act No. 10866, Jul, 21, 2011>
부칙 <제13444호, 2015.7.24.>
ADDENDA <Act No. 13444, Jul. 24, 2015>
부칙 <제14119호, 2016.3.29.>
ADDENDUM <Act No. 14119, Mar. 29, 2016>
부칙 <제14815호, 2017.4.18.>
ADDENDA <Act No. 14815, Apr. 18, 2017>
부칙 <제15017호, 2017.10.31.>
ADDENDA <Act No. 15017, Oct. 31, 2017>
부칙 <제15411호, 2018.2.21.>
ADDENDUM <Act No. 15411, Feb. 21, 2018>