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The purpose of this study is four-fold: (a) to introduce conceptual frameworks underlying the international education standards for professional accountants, promulgated by the Education C...
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The purpose of this study is four-fold: (a) to introduce conceptual frameworks underlying the international education standards for professional accountants, promulgated by the Education Committee of the International Federation of Accountants (IFAC), (b) to discuss the ongoing developments in accounting education and CPA certification in Australia, Japan and Malaysia, (c) to summarize the CPA certification process in Korea by adopting a three-step approach, and (d) to provide survey evidence on the effectiveness of college business education and practical training programs on Korean CPAs¡¯ professional competence and ability.
The CPA certification process in Korea consists of the three stages: college education, the first and second CPA exams, and practical training programs at the Korean Institute of Certified Public Accountants¡¯ (KICPA) Training Center and practical experiences.
In order to provide empirical evidence on the perceived effectiveness of college-level education and practical training and experiences on professional competence and ability, this study performs a survey in September 2005 from the sample of 284 successful candidates who finished a two-year training program as of the survey date. The survey evidence indicates that the college curricula need to be significantly revamped to offer more courses on professional value, ethics and attitudes, and IT related courses. While CPA exams serve as a difficult hurdle in screening quality students, colleges can do more in developing salient features that promote not only professional competence and ability but also professional value, ethics and attitudes.
The KICPA Training Center should assume an increased role in continuing professional developments for its members and in influencing the college curriculum developments to enhance professional competence and ability. Since practical training and experiences at a Big-4 accounting firm are perceived to have greater impact on professional competence, and professional value, ethics, and attitudes, compared to basis training at the KICPA Training Center, the KICPA¡¯s proactive role is clearly warranted.
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