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There has been a great matter of concern in auditing system in the United States, which is recently becoming the most important issues in Korea too. Specially, attention is focused on reform of the audit committee system and amendment of the audit committee provisions under the Commercial Code and the Securities Exchange Act in Korea. However, It is not easy to find suitable the audit committee system in Korea.
This paper focuses on the comparative legal aspects of a U. S. new act, known as the Sarbanes-Oxley Act of 2002, and the Korean Commercial Code' the Korean Securities Exchange Act, in order to propose some suggestions on improvement in the audit committee system. The Sarbanes-Oxley Act requires that the SEC must adopt the following audit committee rules. First, all committee members must be independent and not collecting fees from the registrant(by consulting or otherwise). Second, the committee must be directly responsible for appointing, paying, and supervising outside auditors. Third, committees must establish procedures to promote employee reporting of misconduct and protect reporting employees. Fourth, committees must be empowered to retain independent counsel and other advisors. Fifth, the company must provide sufficient funding, as the committee determines, to pay outside auditors and committee advisors. Sixth, the new act requires quarterly and annual disclosure of whether at least one audit committee member is a financial expert and, if not, why not.
This article suggests that all committee members must be outside directors, at least one audit committee member(among outside directors) must be a financial expert on the large publicly held corporation under the Korean Securities Exchange Act. It is, also, necessary to amend the Korean Commercial Code and the Korean Securities Exchange Act that the audit committee must be directly responsible for monitoring outside auditors.
This paper focuses on the comparative legal aspects of a U. S. new act, known as the Sarbanes-Oxley Act of 2002, and the Korean Commercial Code' the Korean Securities Exchange Act, in order to propose some suggestions on improvement in the audit committee system. The Sarbanes-Oxley Act requires that the SEC must adopt the following audit committee rules. First, all committee members must be independent and not collecting fees from the registrant(by consulting or otherwise). Second, the committee must be directly responsible for appointing, paying, and supervising outside auditors. Third, committees must establish procedures to promote employee reporting of misconduct and protect reporting employees. Fourth, committees must be empowered to retain independent counsel and other advisors. Fifth, the company must provide sufficient funding, as the committee determines, to pay outside auditors and committee advisors. Sixth, the new act requires quarterly and annual disclosure of whether at least one audit committee member is a financial expert and, if not, why not.
This article suggests that all committee members must be outside directors, at least one audit committee member(among outside directors) must be a financial expert on the large publicly held corporation under the Korean Securities Exchange Act. It is, also, necessary to amend the Korean Commercial Code and the Korean Securities Exchange Act that the audit committee must be directly responsible for monitoring outside auditors.
목차
Ⅰ. 머리말
Ⅱ. 현행법상 감사위원회제도의 개관
Ⅲ. 현행 감사위원회제도의 개선에 관한 비교법적 고찰
Ⅳ. 맺는 말
〈ABSTRACT〉
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UCI(KEPA) : I410-ECN-0101-2009-360-018448757