Certified Public Accountant (English)

A professional who works in auditing, accounting, taxation, and management consulting. In the 19th century, Britain saw remarkable industrial development, and the accompanying development of the joint stock company system and the implementation of auditor audits created a demand for professional accountants. In 1845, the Edinburgh Institute of Chartered Accountants was established with a royal charter from Queen Victoria, and accounting professionals belonging to this institute were called Chartered Accountants (CAs). In Britain and Commonwealth countries, professional accountants are still called Chartered Accountants today. In the United States, the Certified Public Accountant Act was passed in New York State in 1896, and was subsequently passed in all states. This resulted in Certified Public Accountants (CPAs) being legally recognized as professional accountants.

In Japan, certified public accountants were recognized as professional experts to replace accountants in 1948 (Showa 23) under the Certified Public Accountant Act (Act No. 103 of 1948). Accounting experts with advanced specialized knowledge were required to carry out audits based on the Securities and Exchange Act (Act No. 25 of 1948, now the Financial Instruments and Exchange Act), but at the time, it was relatively easy to obtain the qualifications of an accountant, and even if they were registered, few people actually worked as accountants full-time. In addition, the level of knowledge and skills was generally not high, so they were unable to meet the above demands.

Previously, the qualifications to become a certified public accountant were strict, requiring three national examinations. The first exam tested general academic ability (however, those who had completed general education courses at universities etc. were exempt), while the second exam tested specialized knowledge. Those who passed the second exam were registered as assistant accountants. After that, by working as an assistant for three years, they were eligible to take the third exam, which tested applied specialized skills, and if they passed this exam they were registered and became certified public accountants.

However, compared to Europe and the US, there are fewer certified public accountants in Japan. In light of the growing importance of accounting audits and the growing demand for certified public accountants from the economy and society, a new examination system that allows more people to take the exam has been implemented since 2006 (Heisei 18). The purpose of this CPA exam is to determine whether candidates have the necessary academic knowledge and ability to apply it, so the first exam, which tests general academic ability, has been abolished and instead a short-answer (mark sheet) and essay-style written exam has been held, and the third exam has also been abolished. The short-answer exam is held on financial accounting, management accounting, auditing, and corporate law, and the essay exam is held on accounting, auditing, corporate law, tax law, and an elective subject (one subject selected in advance by the examinee from business administration, economics, civil law, and statistics) for those who pass the short-answer exam. To become a certified public accountant, after passing this exam, it is necessary to work as a business assistant or engage in practical work for more than two years and complete practical training.

The duties of a Certified Public Accountant include (1) auditing or certifying financial statements, and (2) preparing financial statements and providing consultation on financial matters (Certified Public Accountant Act, Article 2), and by registering as a tax accountant, they can also perform the duties of a tax accountant. Since statutory audits are an exclusive business permitted only to Certified Public Accountants and auditing corporations, the core of a Certified Public Accountant's work is auditing. As of the end of December 2009, there were 19,935 Certified Public Accountants and 195 auditing corporations registered. A special private corporation called the Japanese Institute of Certified Public Accountants has been organized, to which all those who use the title of Certified Public Accountant are compulsory members (Certified Public Accountant Act, Articles 43 and 46-2).

[Tetsuyoshi Hasegawa and Yoshito Nakamura]

"History of the Development of the Modern Accounting Audit System - The Progress of the Japanese Certified Public Accountant System" by Nishino Kaichiro (1985, Daiichi Hoki Publishing)" ▽ "History of the Development of the Professional Audit System in Japan" by Hara Masashi (1989, Hakuto Shobo)" ▽ "Certified Public Accountant Audit Theory" by Misawa Hajime (1989, Tax Accounting Association)" ▽ "Certified Public Accountants - Research and Introduction" by Kawakita Hiroshi (1996, TAC Publishing)" ▽ "Japanese Certified Public Accountants" edited by the Kyoto-Shiga Chapter of the Japanese Institute of Certified Public Accountants, supervised by Nakano Yoshio (1997, Chuo Keizai Publishing)" ▽ "Introduction to the History of the Certified Public Accountant Audit System" by Arai Masutaro (1999, Chuo Keizai Publishing) ▽ "Japanese Certified Public Accountant Audits" by Yurino Masahiro (1999, Moriyama Shoten)" ▽ "The New Certified Public Accountant and Audit Corporation Audit System: Toward Ensuring Fair Financial and Capital Markets" edited by Yuichi Ikeda and Hidenori Mitsui, written by Shiro Okita, Akira Nozaki, and Yukito Machida (2009, Daiichi Hoki)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

監査業務、会計業務、税務業務および経営コンサルティング業務などに従事する職業専門家。19世紀のイギリスは産業の著しい発展をみたが、これに伴う株式会社制度の発展、監査役監査の実施などを背景に職業会計専門家が要請されるようになり、1845年にビクトリア女王の勅許状を得てエジンバラ勅許会計士協会が設立され、この協会に属する会計専門家が勅許会計士Chartered Accountant（CA）と名のったことに端を発する。イギリスおよびイギリス連邦の国々では、今日でも職業会計人を勅許会計士とよぶ。アメリカでは、1896年にニューヨーク州で公認会計士法が成立し、その後全州で成立した。これにより公認会計士Certified Public Accountant（CPA）が法律上職業会計人として認められた。

　日本では、1948年（昭和23）に、計理士にかわる職業専門家として公認会計士法（昭和23年法律第103号）により認められた。証券取引法（昭和23年法律第25号、現在の金融商品取引法）に基づく監査の実施にあたり、高度の専門的知識を有する会計専門家が要請されたが、当時の計理士は、その資格取得が比較的簡単であり、かつ登録しても実際に専業とする者も少なかった。また一般に知識・技能水準も高いものといえず、先の要請を満たしえなかったためである。

　従来、公認会計士となる資格要件は厳しく、3次にわたる国家試験が課せられた。一次試験は一般的学力を問い（ただし、大学などの一般教養科目の修習者は免除）、二次試験は専門的学識を問うもので、二次試験合格者は登録により会計士補となる。その後、3年間の業務補助等により応用的専門能力を問う三次試験の受験資格を得、それに合格し登録して公認会計士となるというものであった。

　しかし、欧米に比べ日本の公認会計士は少なく、また会計監査の重要性の高まりや、経済社会からの公認会計士に対する要請の増大にかんがみ、多様なまた多くの人々が挑戦できるような新しい試験制度が、2006年（平成18）から実施されている。この公認会計士試験は、必要な学識およびその応用能力等を有するかどうかを判定することを目的として、一般的学力を問う一次試験は廃止し、短答式（マークシート方式）および論文式による筆記の方法で行うことになり、三次試験も廃止された。短答式試験は、財務会計論、管理会計論、監査論および企業法について行い、論文式試験は、短答式試験に合格した者について、会計学、監査論、企業法、租税法および選択科目（経営学、経済学、民法、統計学のうち受験者があらかじめ選択する1科目）について行う。公認会計士になるには、この試験に合格した後、業務補助または実務従事の期間を2年以上経て、実務補習を修了することが必要である。

　公認会計士の業務は、(1)財務書類の監査または証明をなすこと、(2)財務書類の調製をし財務に関する相談に応ずること（公認会計士法2条）のほかに、税理士として登録することにより税理士業務も行うことができる。法定監査は公認会計士および監査法人にのみ認められた独占業務であるから、公認会計士業務の中心は監査業務となる。2009年12月末現在、1万9935名の公認会計士と195の監査法人が登録されている。公認会計士の名称を使うものは全員強制加入による特別民間法人「日本公認会計士協会」が組織されている（同法43条・46条の2）。

［長谷川哲嘉・中村義人］

『西野嘉一郎著『現代会計監査制度発展史――日本公認会計士制度のあゆみ』（1985・第一法規出版）』▽『原征士著『わが国職業的監査人制度発達史』（1989・白桃書房）』▽『三沢一著『会計士監査論』（1989・税務経理協会）』▽『川北博著『公認会計士――研究と入門』（1996・TAC出版）』▽『日本公認会計士協会京滋会編著、中野淑夫監修『日本の公認会計士』（1997・中央経済社）』▽『新井益太郎著『会計士監査制度史序説』（1999・中央経済社）』▽『百合野正博著『日本の会計士監査』（1999・森山書店）』▽『池田唯一・三井秀範監修、大来志郎・野崎彰・町田行人著『新しい公認会計士・監査法人監査制度――公正な金融・資本市場の確保に向けて』（2009・第一法規）』

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