(조세금융신문=나홍선 기자) ‘Asian Accountants – Leading the way, inspiring the future’를 주제로 지난 27일 열린 아시아태평양 회계사 대회(CAPA Seoul 2015)가 3일간의 일정을 마치고 29일 성황리에 폐막됐다.

이번 ‘CAPA Seoul 2015’에는 국내외 1300여 명의 회계사가 참석한 가운데 15개 세션으로 나눠 다양한 강연과 토론이 진행됐다.

특히 아시아‧태평양 지역 회계사의 미래, 아시아의 회계 환경, 재무보고의 신뢰성 등에 대해 열띤 주제발표와 토론을 벌였다.

이번 행사를 주최한 한국공인회계사회(강성원 회장)은 폐막식에서 ‘CAPA Seoul 2015’의 의미를 담은 서울선언문을 발표했다.

서울선언문은 급변하는 글로벌 경제환경 속에서 아시아·태평양 회계사들이 재무보고의 신뢰성 향상과 공익을 위해 어떤 미래를 준비해야 하는지에 대한 논의를 담고 있다

또한 아시아‧태평양 지역의 회계사 양성, 공공부문 회계투명성 제고, 중소형 회계법인의 전문성과 역량강화, 새로운 기업보고 형태인 ‘통합보고(Integrated Reporting)’에 대한 준비 필요성 등을 강조했다.

강성원 한국공인회계사회장은 폐회식 인사말을 통해 “한국의 ‘CAPA Seoul 2015’을 찾아 주신 국내외 회계사 모두에게 감사를 드린다”며 “앞으로 국제 회계사회에서 주도적인 역할을 하도록 최선을 다하겠다”라고 말했다.

다음은 ‘CAPA Seoul 2015’에서 발표한 서울선언문 전문.

CAPA Seoul 2015 Statement

CAPA Seoul 2015 provided an opportunity to reflect on the threats and opportunities facing professional accountants in an ever-changing macroeconomic landscape, especially focusing on what role Asia-Pacific professional accountants are expected to play to safeguard the public interest and how they should prepare for the future.

Many of the discussions at the conference were based on the following backdrop and context. 
- Professional accountants have made great efforts to contribute to improving confidence in financial reporting in response to the global financial crisis. Now, they should further strengthen their efforts to protect the public interest and enhance social confidence. 

- Professional accountants should also bolster their efforts to build a solid accounting infrastructure that can play a vital role in securing sustained economic development in Asia.

Among core agendas which were discussed at CAPA Seoul 2015, the following are highlighted: 

(1) Efforts to resolve the lack of qualified accountants in the Asia-Pacific region

The establishment of accounting infrastructure is necessary and vital for a continued economic development of the Asia-Pacific region, and the Asian region in particular needs more qualified accountants. Comparisons with developed nations around the world highlight challenges and shortfalls regarding quality, and particularly the quantity of professional accountants. Research and reviews regarding accounting education and professional accountant training systems in the region are required to seek solutions to resolve this lack of qualified professional accountants.

(2) Response to public sector revolution

As the fiscal health of many countries has come under the spotlight in recent years, there are strong demands to improve accounting transparency in the public sector. The application of accrual-basis accounting to the public sector, though challenging and difficult for some countries, is one of the most effective ways to improve accounting transparency. The adoption of or convergence with International Public Sector Accounting Standards (IPSAS) has become an important first step for an increasing number of countries, and professional accountants can play a major role in their implementation.

(3) Strengthening of SMP capabilities

Globalization, rapid technological development and intensifying competition, pose great challenges to SMEs and SMPs in the Asia-Pacific and other regions. Considering the significant role of SMEs in the economy, it is important SMPs’ have sufficient expertise and capabilities to help SMEs respond to such changes. As a priority, each PAO needs to consider how to strengthen SMP capabilities through expanded related research and service support. The unique situation of SMPs must also be considered by all  International standard-setters.

(4) Response to the new corporate reporting concept - integrated reporting

Amid rapidly changing macroeconomic environments, integrated reporting has emerged as a new corporate reporting concept for a more comprehensive evaluation of an organization based on its long-term ability to create values, rather than on its short-term financial performance. Such a change presents new opportunities for professional accountants. Professional accountants need to contribute to the development of integrated reporting and the enhancement of confidence in businesses’ integrated reports by using their expertise in corporate reporting, accounting and assurance areas.

October 28, 2015

CAPA Seoul 2015 Statement TF
In-Ki Joo, Chair of CAPA Seoul 2015 Organizing Committee 

Sujeewa Mudalige, Outgoing President of CAPA
Brian Blood, Chief Executive of CAPA 

Jackie Poirier, Incoming President of CAPA
Yeong-kyun Ahn, Vice President for Research & Education of KICPA
Soo Young Kwon, Member of CAPA Seoul 2015 Organizing Committee

[조세금융신문(tfmedia.co.kr), 무단전재 및 재배포 금지]