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Á¦¸ñ   ±ä±Þ°øÁö - USCPAÇùȸ Çѱ¹ ³» ¹®Á¦À¯Ãâ·Î ÀÎÇÑ ÁöÀûÀç»ê±ÇħÇØ¿¡ ´ëÇÑ Áß¡°èÁ¶Ä¡
±Û¾´ÀÌ   °ü¸®ÀÚ (lmsmaster) Á¶È¸¼ö : 51319    ÀϽà : 2009. 10. 7. ¿ÀÈÄ 3:11:10

<±ä±Þ°øÁö> AICPAÇùȸ Çѱ¹ ³» ¹®Á¦À¯Ãâ·Î ÀÎÇÑ ÁöÀûÀç»ê±ÇħÇØ¿¡ ´ëÇÑ Áß¡°è Á¶Ä¡

 

AICPA(¹Ì±¹°øÀÎȸ°è»çÇùȸ)´Â Á¤±âÀûÀ¸·Î Ãâ°£ÇÏ´Â Çùȸº¸ ¡®The Uniform CPA Examination ALERT¡¯-Fall 2009È£¸¦ ÅëÇÏ¿© ÇöÀç Çѱ¹ ³»¿¡¼­ ÇàÇÏ¿©Áö°í ÀÖ´Â ¹Ì±¹°øÀÎȸ°è»ç½ÃÇè¹®Á¦ À¯ÃâÀÇ ½É°¢¼ºÀ» ÁöÀûÇϸ鼭 ÀÌ·¯ÇÑ ÇàÀ§°¡ °øÁ¤ÇÏ°í ÀÏ°üÀûÀÎ ½ÃÇèÀ» Ä¡·ç°ÔÇÏ´Â °¡Ä¡¸¦ ÈѼÕÇÏ°í ÀÖ´Ù°í ÇÏ¿´´Ù. AICPAÇùȸ´Â ½ÃÇè¹®Á¦À¯Ãâ°ú ±íÀÌ °ü·ÃµÈ Çпø°ú °­»ç¸¦ »ó´ë·Î Çü»ç¼Ò¼ÛÀ» Á¦±â ÇÑ »óÅÂÀ̸ç, 2009³â 1¿ù ¾à½Ä±â¼Ò·Î °­»ç´Â ÀÌ¹Ì À¯ÁËÆÇ°áÀ» ¹Þ¾ÒÀ¸³ª, °ü·ÃÇпøÀº ÀçÆÇ°á°ú¿¡ ºÒº¹ÇÏ¿© Ç×¼ÒÇÑ »óÅ·ΠÇöÀç °è·ù ÁßÀ̶ó ¹àÇû´Ù. ÇÏÁö¸¸ ¹Ì±¹°øÀÎȸ°è»çÇùȸ´Â º» »ç°ÇÀ¸·Î °ü·ÃÇпø°ú °­»ç´Â ÇâÈÄ ¾î¶°ÇÑ ¹®Á¦À¯Ãâ°ü·ÃµÈ ºÒ¹ýÇàÀ§¿¡ ´ëÇؼ­´Â ´õ¿í °­·ÂÇÑ Ã³¹úÀ» ¹Þ°Ô µÉ °ÍÀ̶ó ¹àÇû´Ù.

 

°ü·Ã³»¿ëÀº ¾Æ·¡¿Í °°½À´Ï´Ù.

Indictments of Guilt Issued In Korea For Violation of AICPA Copyright

 

In January 2009, the Seoul Central District Prosecutor¡¯s Office in South Korea issued summary indictments of guilt for violation of copyright against a professor and the coaching school that employs him.The issuance of the indictments was the culmination of a significant effort by AICPA to address the infringement of examination materials in South Korea.¡°We view this as a major victory for the Uniform CPA Examination,¡± says Craig Mills.¡°We also believe that it sends an important message – that we are vigilant and will take strong measures to prevent, identify, and stop examination security violations.¡±

The event that led to the criminal prosecution and issuance of the summary indictments was the discovery of notes left behind by a candidate at a test center located in Guam.The notes were linked to the coaching school and included Uniform CPA Examination questions.The AICPA determined that some of the examination questions in the notes were ¡°live¡± – currently on the operational examination – while others were disclosed questions.The AICPA discloses a number of retired Uniform CPA

Examination questions every year to review course providers who have entered into licensing agreements with the AICPA.Neither the coaching school nor the professor is a party to such a licensing agreement and, therefore, neither was entitled to use disclosed questions.Needless to say, AICPA considered the school¡¯s disclosure of ¡°live¡± examination questions as an even more serious matter.

In order to learn more about the school¡¯s practices – in print, online, and in the classroom – the investigation was extended to Korea.Eventually, criminal charges were filed.On January 28, 2009, the Prosecutor¡¯s Office issued the summary indictments of guilt against the professor and the school.Fines were levied against each party for copyright violation.The existence of the summary indictments means both the school and the professor now carry a criminal record and will face even greater criminal penalties for any future unlawful activity.

Following the issuance of the summary indictments, it has been determined that the professor does not hold a CPA license although he holds himself out to the public as being a CPA.It appears that he has represented himself as a CPA on the sole basis that he previously passed the Uniform CPA Examination.Meanwhile, the coaching school has appealed the summary indictment issued against it, and the appeal is pending.The professor did not appeal his summary indictment.

 

Ãâó: http://www.cpa-exam.org/alerts/download/cpaalertfall09.pdf (2ÂÊ ÂüÁ¶)

 


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Newer    USCPA ¿Â¶óÀÎ ÇÐÁ¡°úÁ¤ ¼ö°­½Åû ¾È³» °ü¸®ÀÚ 09. 11. 9. ¿ÀÀü 10:48:24
Newer    ½ÅÁ¾ÀÎÇ÷翣ÀÚ(H1N1) ¿¹¹æ°ü·Ã ÇùÁ¶¹® °ü¸®ÀÚ 09. 11. 4. ¿ÀÈÄ 12:04:02
Current    ±ä±Þ°øÁö - USCPAÇùȸ Çѱ¹ ³» ¹®Á¦À¯Ãâ·Î ÀÎÇÑ ÁöÀûÀç»ê±ÇħÇØ¿¡ ´ëÇÑ Áß¡°èÁ¶Ä¡ °ü¸®ÀÚ 09. 10. 7. ¿ÀÈÄ 3:11:10
Older    ȸ°è¹ýÀÎ ÀԻ縦 ÃàÇϵ帳´Ï´Ù. °ü¸®ÀÚ 09. 10. 7. ¿ÀÀü 11:38:27
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