PART Ⅰ 주식회사 등의 외부감사에 관한 법률
CHAPTER 01 총7칙 ················································································ 3
1. 외부감사법의 목적 ································································································· 3
2. 용어의 정의 ············································································································ 4
3. 타 법률과의 관계 ··································································································· 8
CHAPTER 02 회사 및 감사인 ········································································· 9
4. 외부감사의 대상 ····································································································· 9
5. 회계처리기준 ········································································································ 10
6. 재무제표의 작성 책임 및 제출 ·········································································· 11
7. 지배회사의 권한 ·································································································· 12
8. 내부회계관리제도의 운영 ···················································································· 13
9. 감사인의 자격 제한 ····························································································· 17
9－2. 주권상장법인 감사인의 등록 및 취소(상장법인 감사인 등록제도) ············ 20
10. 감사인의 선임 ···································································································· 23
11. 증권선물위원회에 의한 감사인 지정(직권지정) ·············································· 28
12. 감사인 선임의 보고 ·························································································· 34
13. 감사인의 해임 ···································································································· 35
14. 전기감사인의 의견진술권 ················································································· 38
15. 감사인의 감사계약 해지 ··················································································· 39
16. 회계감사기준 ······································································································ 41
16－2. 표준 감사시간 ······························································································· 43
17. 품질관리기준 ······································································································ 44
18. 감사보고서의 작성 ···························································································· 45
19. 감사조서 ············································································································· 47
20. 비밀엄수 ············································································································· 49
21. 감사인의 권한 등 ······························································································ 51
22. 부정행위 등의 보고 ·························································································· 52
23. 감사보고서의 제출 등 ······················································································· 58
24. 주주총회등에의 출석 ························································································· 61
25. 회계법인의 사업보고서 제출과 비치ㆍ공시 등 ·············································· 61
CHAPTER 03 감독 및 처분 ·········································································· 64
26. 증권선물위원회의 감리업무 ·············································································· 64
27. 자료의 제출요구 등 ·························································································· 67
28. 부정행위 신고자의 보호 등 ·············································································· 68
29. 회사 및 감사인 등에 대한 조치 등 ································································ 70
30. 위반행위의 공시 등 ·························································································· 79
31. 손해배상책임 ······································································································ 81
31－2. 기록의 송부 ··································································································· 88
32. 손해배상공동기금의 적립 등 ············································································ 88
33. 공동기금의 지급 및 한도 등 ············································································ 90
34. 공동기금의 관리 등 ·························································································· 92
35. 과징금 ················································································································· 93
36. 과징금의 부과ㆍ징수 ························································································· 95
CHAPTER 04 보칙 ····················································································· 97
37. 감사미선임 회사에 대한 특례 ·········································································· 97
38. 업무의 위탁 ······································································································· 98
38－2. 회계의 날 ······································································································ 98
CHAPTER 05 벌칙 ····················································································· 99
39. 벌칙 1 ·············································································································· 100
40. 벌칙 2 ·············································································································· 100
41. 벌칙 3 ·············································································································· 101
42. 벌칙 4 ·············································································································· 101
43. 벌칙 5 ·············································································································· 102
44. 벌칙 6 ·············································································································· 102
45. 몰수 ·················································································································· 103
46. 양벌규정 ··········································································································· 103
47. 과태료 ·············································································································· 104
48. 징역과 벌금의 병과 ························································································ 104
PART Ⅱ 공인회계사법
CHAPTER 01 총칙 ··················································································· 107
1. 목적 ···················································································································· 107
2. 직무범위 ············································································································· 107
3. 자격 ···················································································································· 108
4. 결격사유 ············································································································· 108
CHAPTER 02 시험 ··················································································· 110
5. 공인회계사시험 ·································································································· 110
5－2. 부정행위자에 대한 제재 ··············································································· 111
6. 시험의 일부면제 ································································································ 111
6－2. 공인회계사자격ㆍ징계위원회 ········································································ 112
CHAPTER 03 등록 및 개업 ········································································ 114
7. 등록 ···················································································································· 114
8. 등록거부 ············································································································· 115
9. 등록취소 ············································································································· 116
9－2. 결격사유 확인을 위한 범죄경력조회 ·························································· 117
10. 제10조 삭제 ···································································································· 117
11. 유사명칭의 사용금지 ······················································································· 117
CHAPTER 04 권리와 의무 ·········································································· 118
12. 사무소의 개설 ·································································································· 118
13. 사무직원 ··········································································································· 118
14. 제14조 삭제 ···································································································· 118
15. 공정ㆍ성실의무 등 ·························································································· 118
16. 회칙준수 ··········································································································· 119
17. 제17조 삭제 ···································································································· 119
18. 장부의 비치 ····································································································· 119
19. 손해배상책임의 보장 ······················································································· 119
20. 비밀엄수 ··········································································································· 119
21. 직무제한 ··········································································································· 120
22. 명의대여등 금지 ······························································································ 123
CHAPTER 05 회계법인 ··············································································· 125
23. 설립 ·················································································································· 125
24. 회계법인의 등록 ······························································································ 126
25. 제25조 삭제 ·································································································· 126
26. 이사 등 ············································································································· 127
27. 자본금등 ··········································································································· 129
28. 손해배상준비금 ································································································ 130
29. 타법인출자의 제한등 ······················································································· 131
30. 회계처리등 ······································································································· 131
31. 명칭 ·················································································································· 131
32. 사무소 ·············································································································· 132
33. 직무제한 ··········································································································· 132
34. 업무의 집행방법 ······························································································ 133
35. 경업의 금지 ····································································································· 134
36. 탈퇴 ·················································································································· 134
37. 해산 ·················································································································· 135
37－2. 분할ㆍ분할합병 ··························································································· 136
38. 정관변경의 신고 ······························································································ 137
39. 등록취소 등 ····································································································· 137
39－2. 청문 ·············································································································· 138
40. 준용규정 ··········································································································· 138
CHAPTER 05-2 외국공인회계사 및 외국회계법인 ···································· 139
40－2. 정의 ·············································································································· 139
40－3. 직무 범위 ···································································································· 140
40－4. 외국공인회계사의 등록 ·············································································· 140
40－5. 외국공인회계사의 등록거부 ······································································· 141
40－6. 외국공인회계사의 등록취소 ······································································· 141
40－7. 외국회계법인의 등록 ·················································································· 142
40－8. 외국회계법인의 등록취소 등 ····································································· 142
40－9. 외국공인회계사의 업무수행 방식 ······························································ 143
40－10. 고용, 동업 등의 금지 ··············································································· 144
40－11. 자격의 표시 등 ························································································· 144
40－12. 회계법인에 대한 출자 ·············································································· 145
40－13. 영업보고서 등 제출 ·················································································· 146
40－14. 체류 의무 ·································································································· 146
40－15. 구비서류의 제출 ······················································································· 146
40－16. 비밀 엄수 ·································································································· 147
40－17. 징계 ············································································································ 147
40－18. 준용규정 ···································································································· 148
CHAPTER 06 한국공인회계사회 ································································· 149
41. 목적 및 설립 ··································································································· 149
42. 입회의무 ··········································································································· 149
43. 윤리규정 ··········································································································· 150
44. 업무의 위촉등 ·································································································· 150
45. 분쟁의 조정 ····································································································· 150
46. 회원에 대한 연수등 ························································································ 151
47. 감독 ·················································································································· 151
CHAPTER 07 징계 ··················································································· 152
48. 징계 ·················································································································· 152
48－2. 조치 등의 통보 및 공고 등 ······································································ 153
49. 제49조 삭제 ···································································································· 153
CHAPTER 08 보칙 ··················································································· 154
50. 업무의 제한 ····································································································· 154
51. 관계장부등의 열람 ·························································································· 154
51－2. 벌칙 적용에서의 공무원 의제 ··································································· 154
52. 업무의 위탁 ····································································································· 155
CHAPTER 08-2 과징금의 부과 및 징수 ···················································· 156
52－2. 과징금의 부과 ····························································································· 156
52－3. 이의신청 특례 ····························································································· 157
52－4. 과징금의 납부기한 연기 및 분할 납부 ···················································· 157
52－5. 과징금의 징수 및 체납처분 ······································································· 158
CHAPTER 09 벌칙 ··················································································· 159
53. 벌칙 ········································································································· 159
54. 벌칙 ········································································································· 161
55. 몰수ㆍ추징 등 ···················································································· 161
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