시험방법 및 과목

<P> </P> <P> <TABLE height="100%" cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR vAlign=top> <TD width=901> <TABLE style="BACKGROUND-IMAGE: url(http://cpa.fss.or.kr:80/kor/cpa/img/notice/notice_top_img.jpg); BACKGROUND-REPEAT: no-repeat" height=224 cellSpacing=0 cellPadding=0 width=901 border=0> <TBODY> <TR> <TD colSpan=2> <TABLE height="100%" cellSpacing=0 cellPadding=0 width=901 bgColor=#ffffff border=0> <TBODY> <TR vAlign=top> <TD width=40></TD> <TD style="PADDING-TOP: 19px"><SPAN id=ContentPrint> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgud_maintitle02.gif"></TD></TR> <TR height=6> <TD></TD></TR> <TR height=2> <TD bgColor=#e2e2e2></TD></TR> <TR height=25> <TD></TD></TR> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgud_subtitle03.gif"></TD></TR> <TR height=15> <TD></TD></TR> <TR> <TD style="PADDING-LEFT: 18px"> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD vAlign=top>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 2px"> <TABLE cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD class=ta05>공인회계사시험은 공인회계사가 되려고 하는 자에게 필요한 기초소양, 일반적인 학리와 그 응용능력을<BR>검정하기 위한 시험으로서 제1차시험 및 제2차시험을 구분하여 시행됩니다.</TD></TR></TBODY></TABLE></TD></TR> <TR height=10> <TD colSpan=3></TD></TR> <TR> <TD vAlign=top>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 2px"> <TABLE cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD class=ta05>공인회계사시험 시행계획은 금융감독원 공인회계사시험 홈페이지(http://cpa.fss.or.kr)<BR>및 일간신문(서울신문)에 공고합니다.</TD></TR></TBODY></TABLE></TD></TR> <TR height=10> <TD colSpan=3></TD></TR> <TR> <TD vAlign=top>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 2px"> <TABLE cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD class=ta05>제1차시험은 객관식 필기시험으로 실시되고, 제1차시험 합격자는 당해연도 제2차시험과<BR>다음 회의 제2차시험에 응시할 수 있습니다.</TD></TR></TBODY></TABLE></TD></TR> <TR height=10> <TD colSpan=3></TD></TR> <TR> <TD vAlign=top>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 2px"> <TABLE cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD class=ta05>제2차시험은 주관식 필기시험으로 실시되고, 제2차시험의 합격자에게는 한국공인회계사회에서<BR>금융위원회가 발급하는 합격증서를 교부합니다.</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR height=21> <TD></TD></TR> <TR height=1> <TD background=http://cpa.fss.or.kr:80/kor/cpa/img/info/dotline.gif></TD></TR> <TR height=24> <TD></TD></TR> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgud_subtitle04.gif"></TD></TR> <TR height=19> <TD></TD></TR> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-LEFT: 8px"> <TABLE cellSpacing=0 cellPadding=0> <TBODY> <TR> <TD style="PADDING-TOP: 2px" vAlign=top width=3> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgreen_arrow.gif"></TD> <TD class=ta06 style="PADDING-LEFT: 6px"><B>제1차시험</B></TD></TR></TBODY></TABLE></TD></TR> <TR height=13> <TD></TD></TR> <TR> <TD style="PADDING-LEFT: 18px" align=middle colSpan=2> <TABLE cellSpacing=1 cellPadding=0 bgColor=#bbb594> <COLGROUP> <COL align=middle width=75> <COL align=middle width=72> <COL align=middle width=367> <COL align=middle width=63> <COL align=middle width=68> <TBODY> <TR bgColor=#89ad7d height=24> <TD><FONT color=#ffffff><B>구분</B></FONT></TD> <TD><FONT color=#ffffff><B>시험시간</B></FONT></TD> <TD><FONT color=#ffffff><B>시험과목</B></FONT></TD> <TD><FONT color=#ffffff><B>문항수</B></FONT></TD> <TD><FONT color=#ffffff><B>배점</B></FONT> </TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd rowSpan=2>1교시</TD> <TD rowSpan=2>110분</TD> <TD height=24>경영학</TD> <TD>40</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD>경제원론</TD> <TD>40</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=49> <TD bgColor=#e8eadd rowSpan=2>2교시</TD> <TD rowSpan=2>120분</TD> <TD>상법<BR>(총칙편 • 상행위편 및 회사편과 어음법 및 수표법을 포함한다)</TD> <TD>40</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD>세법개론</TD> <TD>40</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=49> <TD bgColor=#e8eadd>3교시</TD> <TD><B>80분</B></TD> <TD><B>회계학<BR>(회계원리와 회계이론)</B></TD> <TD><B>50</B></TD> <TD><B>150점</B></TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd>-</TD> <TD>-</TD> <TD>영어</TD> <TD>-</TD> <TD>-</TD></TR></TBODY></TABLE></TD></TR> <TR height=11> <TD></TD></TR> <TR> <TD class=ta22 style="PADDING-LEFT: 18px">※ 영어과목 시험은 토플(TOEFL),토익(TOEIC),텝스(TEPS)에서 취득한 성적으로 필기시험을 대체합니다. <BR>    자세한 사랑은 <A href="xxxxjavascript:GoUrl('CP_02_02_04');"><FONT class=ta07 color=#0000ff><U>"영어시험대체제도"</U></FONT></A>코너를 참고하시기 바랍니다.</TD></TR> <TR height=33> <TD></TD></TR> <TR> <TD style="PADDING-LEFT: 8px"> <TABLE cellSpacing=0 cellPadding=0> <TBODY> <TR> <TD style="PADDING-TOP: 2px" vAlign=top width=3> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgreen_arrow.gif"></TD> <TD class=ta06 style="PADDING-LEFT: 6px"><B>제2차시험</B></TD></TR></TBODY></TABLE></TD></TR> <TR height=13> <TD></TD></TR> <TR> <TD style="PADDING-LEFT: 18px" align=middle colSpan=2> <TABLE cellSpacing=1 cellPadding=0 bgColor=#bbb594> <COLGROUP> <COL align=middle width=75> <COL align=middle width=72> <COL align=middle width=180> <COL align=middle width=176> <COL align=middle width=142> <TBODY> <TR bgColor=#89ad7d height=24> <TD colSpan=2><FONT color=#ffffff><B>구분</B></FONT></TD> <TD><FONT color=#ffffff><B>시험시간</B></FONT></TD> <TD><FONT color=#ffffff><B>시험과목</B></FONT></TD> <TD><FONT color=#ffffff><B>배점</B></FONT> </TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd rowSpan=3>1일차</TD> <TD bgColor=#e8eadd>1교시</TD> <TD>120분</TD> <TD>세법</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd>2교시</TD> <TD>120분</TD> <TD>재무관리</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd>3교시</TD> <TD>120분</TD> <TD>회계감사</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd rowSpan=3>2일차</TD> <TD bgColor=#e8eadd>1교시</TD> <TD>120분</TD> <TD>원가회계</TD> <TD>100점</TD></TR> <TR bgColor=#ffffff height=24> <TD bgColor=#e8eadd><B>2교시</B></TD> <TD><B>150분</B></TD> <TD><B>재무회계</B></TD> <TD><B>150점</B></TD></TR></TBODY></TABLE></TD></TR> <TR height=11> <TD></TD></TR> <TR> <TD class=ta22 style="PADDING-LEFT: 18px">※ 제2차시험에서는 과목별 <FONT class=ta07 color=#0000ff><A href="xxxxjavascript:GoUrl('CP_02_02_06');"><U>"부분합격제"</U></A></FONT>가 시행됩니다.</TD></TR> <TR height=21> <TD></TD></TR> <TR height=1> <TD background=http://cpa.fss.or.kr:80/kor/cpa/img/info/dotline.gif></TD></TR> <TR height=25> <TD></TD></TR> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcpa.fss.or.kr%2Fkor%2Fcpa%2Fimg%2Finfo%2Fgud_subtitle05.gif"></TD></TR> <TR height=15> <TD></TD></TR> <TR> <TD style="PADDING-LEFT: 24px"> <TABLE cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD vAlign=absmiddle>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 3px">제1차시험 : </TD> <TD width=7></TD> <TD class=ta05 style="PADDING-TOP: 3px" align=left>서울, 부산, 대구, 광주, 대전</TD></TR> <TR> <TD vAlign=top>•</TD> <TD width=7></TD> <TD style="PADDING-TOP: 3px">제2차시험 :</TD> <TD width=7></TD> <TD class=ta05 style="PADDING-TOP: 3px" align=left>서울</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></SPAN></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD> <TD> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD></TD></TR> <TR> <TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 19px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px"> <TABLE cellSpacing=0 cellPadding=0> <TBODY> <TR> 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