<p class="MsoNormal">현직 Certified Public Accountant(WA) 입니다. 캐나다에 IT로<span lang="ko"> </span>이민왔다 2000년<span lang="ko"> </span>초반 IT 버블<span lang="ko"> </span>터질때<span lang="ko"> </span>일자리가<span lang="ko"> </span>없어서<span lang="ko"> </span>직업을<span lang="ko"> </span>바꾸기로<span lang="ko"> </span>마음먹고<span lang="ko"> </span>회계사가<span lang="ko"> </span>항상<span lang="ko"> </span>부족하다는<span lang="ko"> </span>말을<span lang="ko"> </span>듣고<span lang="ko"> </span>회계사가<span lang="ko"> </span>되기로<span lang="ko"> </span>작정했었습니다. 그래서<span lang="ko"> </span>캐나다에서 Business Administration ("BA") Degree 받아서 Washington State에서 Uniform CPA 시험을<span lang="ko"> </span>합격하였습니다.<span> </span>현재<span lang="ko"> </span>미국<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증을<span lang="ko"> </span>가지고<span lang="ko"> </span>있으나<span lang="ko"> </span>캐나다에<span lang="ko"> </span>있는<span lang="ko"> </span>미국회사에서<span lang="ko"> </span>일하고<span lang="ko"> </span>있습니다.<span>  </span>제경험이<span lang="ko"> </span>회계사의<span lang="ko"> </span>길을<span lang="ko"> </span>생각하시는<span lang="ko"> </span>분들께<span lang="ko"> </span>도움이<span lang="ko"> </span>될까하여<span lang="ko"> </span>이렇게<span lang="ko"> </span>글을<span lang="ko"> </span>적습니다.</p> <p class="MsoNormal"> </p> <p class="MsoNormal">먼저<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증을<span lang="ko"> </span>딸려는<span lang="ko"> </span>그<span lang="ko"> </span>국가에서<span lang="ko"> </span>공부하시기<span lang="ko"> </span>바랍니다. Association of Chartered Certified Accountants ("ACCA") 또는 American Institute of Certified Public Accountants ("AICPA") 가<span lang="ko"> </span>회계관련<span lang="ko"> </span>세계<span lang="ko"> </span>양대<span lang="ko"> </span>기관입니다.아시다시피 ACCA는<span lang="ko"> </span>영국기반, AICPA는<span lang="ko"> </span>미국<span lang="ko"> </span>기반으로<span lang="ko"> </span>미래에<span lang="ko"> </span>다른<span lang="ko"> </span>나라에서practice 할때<span lang="ko"> </span>그나라의<span lang="ko"> </span>회계기관에서<span lang="ko"> </span>호환이<span lang="ko"> </span>될수도<span lang="ko"> </span>안될수도<span lang="ko"> </span>있습니다. 그리고<span lang="ko"> </span>그나라<span lang="ko"> </span>회계기관에서<span lang="ko"> </span>다른나라에서<span lang="ko"> </span>공부한것을<span lang="ko"> </span>인정할수도<span lang="ko"> </span>인정<span lang="ko"> </span>안할수도<span lang="ko"> </span>있습니다. 먼저<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증을<span lang="ko"> </span>목표로<span lang="ko"> </span>하신다면<span lang="ko"> </span>이민갈<span lang="ko"> </span>나라를<span lang="ko"> </span>정하시고<span lang="ko"> </span>그<span lang="ko"> </span>나라의<span lang="ko"> </span>자격증을<span lang="ko"> </span>따기<span lang="ko"> </span>위한<span lang="ko"> </span>조건을<span lang="ko"> </span>먼저<span lang="ko"> </span>숙지<span lang="ko"> </span>하셔야<span lang="ko"> </span>합니다. 특히<span lang="ko"> </span>미국은<span lang="ko"> </span>주마다<span lang="ko"> </span>약간씩<span lang="ko"> </span>조건이<span lang="ko"> </span>다르기<span lang="ko"> </span>까지<span lang="ko"> </span>합니다. 캐나다<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증은 Chartered ProfessionalAccountants ("CPA"), 그리고<span lang="ko"> </span>미국<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증은 Certified PublicAccountant ("CPA") 입니다. 캐나다는<span lang="ko"> </span>원래<span lang="ko"> </span>세개의<span lang="ko"> </span>다른<span lang="ko"> </span>기관이<span lang="ko"> </span>각각<span lang="ko"> </span>다른<span lang="ko"> </span>자격증을<span lang="ko"> </span>발급해서 (CA, CGA, CMA) 운영하다가 2014년도에 Chartered ProfessionalAccountant ("CPA")로<span>  </span>통합했습니다. 하지만<span lang="ko"> </span>이름만<span lang="ko"> </span>미국의 CPA 와<span lang="ko"> </span>같은뿐<span lang="ko"> </span>전혀<span lang="ko"> </span>다른<span lang="ko"> </span>기관으로<span lang="ko"> </span>미국 AICPA와<span lang="ko"> </span>현재<span lang="ko"> </span>어떠한<span lang="ko"> </span>조약이<span lang="ko"> </span>맺어<span lang="ko"> </span>있지<span lang="ko"> </span>않습니다. 이것은<span lang="ko"> </span>그<span lang="ko"> </span>나라에서만<span lang="ko"> </span>자격증을<span lang="ko"> </span>가지고<span lang="ko"> </span>커리어를<span lang="ko"> </span>유지<span lang="ko"> </span>한다면<span lang="ko"> </span>별<span lang="ko"> </span>문제가<span lang="ko"> </span>없겠지만<span lang="ko"> </span>만약<span lang="ko"> </span>자격증을<span lang="ko"> </span>딴<span lang="ko"> </span>후에<span lang="ko"> </span>다른<span lang="ko"> </span>국가로<span lang="ko"> </span>옮긴다면<span lang="ko"> </span>심각한<span lang="ko"> </span>문제가<span lang="ko"> </span>발생합니다.International Federation of Accountants (“IFA”) 기관에<span lang="ko"> </span>소속되어<span lang="ko"> </span>있는<span lang="ko"> </span>국가들끼리는CPA자격증이<span lang="ko"> </span>어느정도<span lang="ko"> </span>인정이<span lang="ko"> </span>됩니다. 예를<span lang="ko"> </span>들면<span lang="ko"> </span>만약<span lang="ko"> </span>캐나다 CPA를<span lang="ko"> </span>소지한<span lang="ko"> </span>사람이<span lang="ko"> </span>호주로<span lang="ko"> </span>이주를<span lang="ko"> </span>하였다면, 캐나다 CPA 는<span lang="ko"> </span>전혀<span lang="ko"> </span>호주에서<span lang="ko"> </span>처음부터 CPA 자격증을<span lang="ko"> </span>다시<span lang="ko"> </span>따야<span lang="ko"> </span>합니다. 하지만<span lang="ko"> </span>미국 CPA 자격증을<span lang="ko"> </span>가지고<span lang="ko"> </span>있다면<span lang="ko"> </span>호주 CPA 마지막<span lang="ko"> </span>시험<span lang="ko"> </span>전체<span lang="ko"> </span>또는<span lang="ko"> </span>일부만<span lang="ko"> </span>패스하면<span lang="ko"> </span>그나라에서<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증을<span lang="ko"> </span>받을수<span lang="ko"> </span>있습니다. IFA에<span lang="ko"> </span>등록된<span lang="ko"> </span>나라는<span lang="ko"> </span>아주<span lang="ko"> </span>많습니다. 아래<span lang="ko"> </span>링크에서<span lang="ko"> </span>볼수<span lang="ko"> </span>있습니다. <a target="_blank" href="https://en.wikipedia.org/wiki/List_of_accountancy_bodies">https://en.wikipedia.org/wiki/List_of_accountancy_bodies</a></p> <p class="MsoNormal">그에<span lang="ko"> </span>비해서 ACCA는<span lang="ko"> </span>영국과<span lang="ko"> </span>대부분 유럽<span lang="ko">에서 </span>인정됩니다. 자세한<span lang="ko"> </span>것은<span lang="ko"> </span>아래<span lang="ko"> </span>링크에서<a target="_blank" href="https://en.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants">https://en.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants</a></p> <p class="MsoNormal"> </p> <p class="MsoNormal">이러저러한<span lang="ko"> </span>이유로<span lang="ko"> </span>저는<span lang="ko"> </span>캐나다 CPA 보다<span lang="ko"> </span>미국CPA를<span lang="ko"> </span>따기로<span lang="ko"> </span>마음을<span lang="ko"> </span>먹었습니다. 미국 CPA를<span lang="ko"> </span>조건으로<span lang="ko"> </span>말씀드리자면<span lang="ko"> </span>모든주에서<span lang="ko"> </span>학부<span lang="ko"> </span>학점 150 학점 그리고<span lang="ko"> </span>일정이상의 Business 또는 Accounting 전공<span lang="ko"> </span>학점을<span lang="ko"> </span>채워야<span lang="ko"> </span>합니다. (이것은<span lang="ko"> </span>주마다<span lang="ko"> </span>약간씩<span lang="ko"> </span>다릅니다). 저같은<span lang="ko"> </span>경우에는<span lang="ko"> </span>캐나다<span lang="ko"> </span>대학에서 BA degree 받았기<span lang="ko"> </span>때문에<span lang="ko"> </span>미국<span lang="ko"> </span>각주에서<span lang="ko"> </span>회계시험<span lang="ko"> </span>담당하는곳에<span lang="ko"> </span>먼저<span lang="ko"> </span>등록하고<span lang="ko"> </span>캐나다<span lang="ko"> </span>학점 Assess 하는<span lang="ko"> </span>공인기관에서 학점 Assessment를 의뢰해서 담당기관에 Report를<span lang="ko"> </span>보내야<span lang="ko"> </span>합니다. 모든<span lang="ko"> </span>학점이<span lang="ko"> </span>인정되어 시험칠 자격이 주어지면 <span lang="ko"></span>미국 Uniform CPA Examination을<span lang="ko"> </span>1년<span lang="ko"> </span>또는 1년 6개월<span lang="ko"> </span>내에 4개 Section (보통 3-4시간<span lang="ko"> </span>짜리<span lang="ko"> </span>시험)을<span lang="ko"> </span>모두<span lang="ko"> </span>합격해야<span lang="ko"> </span>합니다. 그<span lang="ko"> </span>다음에<span lang="ko"> </span>회계관련<span lang="ko"> </span>경험이<span lang="ko"> </span>필요합니다. 이 경험 쌓기는 라이센스 시험 치기전에 미리 완료할수 있습니다. 이<span lang="ko"> </span>조건<span lang="ko"> </span>또한<span lang="ko"> </span>주마다<span lang="ko"> </span>다릅니다. 어떤주는<span lang="ko"> </span>꼭 CPA Firm에서<span lang="ko"> </span>1년이상 경력이<span lang="ko"> </span>필요하고<span lang="ko"> </span>또<span lang="ko"> </span>어떤주는<span lang="ko"> </span>상관없고<span lang="ko"> </span>그렇습니다.</p> <p class="MsoNormal"> </p> <p class="MsoNormal">저야<span lang="ko"> </span>모르고<span lang="ko"> </span>캐나다BA Degree를<span lang="ko"> </span>다시<span lang="ko"> </span>받았지만<span lang="ko"> </span>학사 학위가<span lang="ko"> </span>이미<span lang="ko"> </span>있다면, 1년 - 2년<span lang="ko"> </span>회계만<span lang="ko"> </span>집중적으로<span lang="ko"> </span>배우는<span lang="ko"> </span>캐나다<span lang="ko"> </span>대학교도<span lang="ko"> </span>있습니다 (일례로 BCIT Accounting Deploma 과정). 저같은<span lang="ko"> </span>경우에는BA Degree 처음부터<span lang="ko"> </span>다시<span lang="ko"> </span>공부했지만 그리고<span lang="ko"> </span>경제학까지<span lang="ko"> </span>복수전공으로 공부했슴에도<span lang="ko"> </span>거의 2년<span lang="ko"> </span>반년만에<span lang="ko"> </span>공부를<span lang="ko"> </span>끝내고 1년의 COOP과정까지<span lang="ko"> </span>마쳤습니다. 제가<span lang="ko"> </span>다녔던<span lang="ko"> </span>학교가1년 3학기제를<span lang="ko"> </span>운영하였고<span lang="ko"> </span>여름학기때<span lang="ko"> </span>보통<span lang="ko"> </span>학생들은<span lang="ko"> </span>쉬지만<span lang="ko"> </span>저는<span lang="ko"> </span>쉬지<span lang="ko"> </span>않고<span lang="ko"> </span>공부만<span lang="ko"> </span>해서<span lang="ko"> </span>빨리<span lang="ko"> </span>끝낼수<span lang="ko"> </span>있었습니다. </p> <p class="MsoNormal"> </p> <p class="MsoNormal">각나라의<span lang="ko"> </span>기관에서<span lang="ko"> </span>요구하는<span lang="ko"> </span>학점조건을<span lang="ko"> </span>채우고<span lang="ko"> </span>시험을<span lang="ko"> </span>칠수<span lang="ko"> </span>있는<span lang="ko"> </span>자격이<span lang="ko"> </span>주어졌을때<span lang="ko"> </span>회사에서 part-time으로<span lang="ko"> </span>일하고<span lang="ko"> </span>시험<span lang="ko"> </span>학격할수<span lang="ko"> </span>있다는<span lang="ko"> </span>생각은<span lang="ko"> </span>접으시는것이<span lang="ko"> </span>좋습니다. 물론<span lang="ko"> </span>그런<span lang="ko"> </span>천재들도<span lang="ko"> </span>존재하겠지만<span lang="ko"> </span>일하면서<span lang="ko"> </span>공부하는것이<span lang="ko"> </span>정말<span lang="ko"> </span>쉽지<span lang="ko"> </span>않습니다. 더욱이<span lang="ko"> </span>미국CPA 시험같이 1년<span lang="ko"> </span>또는 1년 6개월 window 안에<span lang="ko"> </span>네개의<span lang="ko"> </span>시험을<span lang="ko"> </span>모두<span lang="ko"> </span>합격해야<span lang="ko"> </span>하는<span lang="ko"> </span>경우에는<span lang="ko"> </span>더욱<span lang="ko"> </span>힘듭니다.저의<span lang="ko"> </span>경험으로는<span lang="ko"> </span>네가지 Section 시험들이<span lang="ko"> </span>굉장히<span lang="ko"> </span>세세한<span lang="ko"> </span>것들을<span lang="ko"> </span>묻는<span lang="ko"> </span>질문들이<span lang="ko"> </span>많았습니다. 한 section당<span lang="ko"> </span>공부해야할<span lang="ko"> </span>양에<span lang="ko"> </span>비해서<span lang="ko"> </span>시간은<span lang="ko"> </span>그렇게<span lang="ko"> </span>많지<span lang="ko"> </span>않습니다.본인의<span lang="ko"> </span>노력도<span lang="ko"> </span>정말<span lang="ko"> </span>중요하지만<span lang="ko"> </span>사시시험같이<span lang="ko"> </span>운도<span lang="ko"> </span>어느정도<span lang="ko"> </span>따라줘야<span lang="ko"> </span>합격할수<span lang="ko"> </span>있는<span lang="ko"> </span>시험이었습니다.100% 완벽하게<span lang="ko"> </span>모든것을<span lang="ko"> </span>알고<span lang="ko"> </span>시험장에<span lang="ko"> </span>들어갈수<span lang="ko"> </span>있으면<span lang="ko"> </span>좋겠지만<span lang="ko"> </span>보통<span lang="ko"> </span>그렇게<span lang="ko"> </span>공부한다는것이<span lang="ko"> </span>힘들죠. 그래서<span lang="ko"> </span>이것은<span lang="ko"> </span>시험에<span lang="ko"> </span>나오지<span lang="ko"> </span>않을것<span lang="ko"> </span>같은<span lang="ko"> </span>부분은<span lang="ko"> </span>어느정도만<span lang="ko"> </span>하고<span lang="ko"> </span>넘어가는데<span lang="ko"> </span>운나쁘게<span lang="ko"> </span>그<span lang="ko"> </span>부분에서<span lang="ko"> </span>시험문제가<span lang="ko"> </span>나온다면<span lang="ko"> </span>곤란하죠. 저같은 경우는 일하면서 공부해서 1개 Section 합격하고 연달아 두번 Fail 하였고 그래서 일을 그만두고 4개월 full time으로 죽어라 공부해서 3개의 section을 합격했습니다.<br></p> <p class="MsoNormal"><br></p> <p class="MsoNormal"><b>회계사에<span lang="ko"> </span>대한<span lang="ko"> </span></b><b>보수</b>에<span lang="ko"> </span>대해서<span lang="ko"> </span>말씀<span lang="ko"> </span>드리자면<span lang="ko"> </span>회계사<span lang="ko"> </span>자격증<span lang="ko"> </span>따기<span lang="ko"> </span>전까지는<span lang="ko"> </span><b>일자리<span lang="ko"> </span>구하기도<span lang="ko"> </span>힘들뿐더러<span lang="ko"> </span>보수도<span lang="ko"> </span>그렇게<span lang="ko"> </span>좋지도<span lang="ko"> </span>않습니다</b>. 캐나다에서 (미국쪽도 마찬가지입니다) 회계쪽은 자격증 따기 전까지 너무나 가혹한 경쟁을 해야 합니다. 자격증<span lang="ko"> </span>받기<span lang="ko"> </span>전의 pay scale 입니다.<a target="_blank" href="http://www.payscale.com/research/CA/Job=Accountant/Salary">http://www.payscale.com/research/CA/Job=Accountant/Salary</a> <br></p> <p title="http://www.payscale.com/research/CA/Certification=Certified_Public_Accountant_(CPA)/Salary" class="MsoNormal">CPA 소지자의 pay scale 입니다.<a target="_blank" href="http://www.payscale.com/research/CA/Certification=Certified_Public_Accountant_(CPA)/Salary" target="_blank">http://www.payscale.com/research/CA/Certification=Certified_Public_Accountant_</a><a target="_blank" href="http://www.payscale.com/research/CA/Certification=Certified_Public_Accountant_(CPA)/Salary">(CPA)/Salary</a>  보시다시피<span lang="ko"> </span>자격증을 땄다고 그렇게<span lang="ko"> </span>팔자<span lang="ko"> </span>고칠정도의<span lang="ko"> </span>수입은<span lang="ko"> </span>힘들죠. 자격증<span lang="ko"> </span>소지후Big Firm에서<span lang="ko"> </span>일한다면<span lang="ko"> </span>다른 industry 에<span lang="ko"> </span>있는<span lang="ko"> </span>회사보다<span lang="ko"> </span>보통<span lang="ko"> </span>더<span lang="ko"> </span>적게<span lang="ko"> </span>받습니다. 만약에<span lang="ko"> </span>회계사<span lang="ko"> </span>사무실을<span lang="ko"> </span>직접<span lang="ko"> </span>차려서<span lang="ko"> </span>운영하고<span lang="ko"> </span>싶다? 만약<span lang="ko"> </span>아무런 clientele 없이<span lang="ko"> </span>새로<span lang="ko"> </span>사무실을<span lang="ko"> </span>차린다면<span lang="ko"> </span>적어도 1년동안은<span lang="ko"> </span>손가락<span lang="ko"> </span>빨아야<span lang="ko"> </span>하고<span lang="ko"> </span>그것이<span lang="ko"> </span>싫다면<span lang="ko"> </span>기존<span lang="ko"> </span>회계법인을<span lang="ko"> </span>인수해야<span lang="ko"> </span>하는데<span lang="ko"> </span>가격이<span lang="ko"> </span>보통<span lang="ko"> </span>인수할려는<span lang="ko"> </span>펌의<span lang="ko"> </span>일년매출<span lang="ko"> </span>이상을<span lang="ko"> </span>줘야<span lang="ko"> </span>합니다. 예를<span lang="ko"> </span>들어<span lang="ko"> </span>일년<span lang="ko"> </span>매출 50만불짜리<span lang="ko"> </span>회계<span lang="ko"> </span>법인을<span lang="ko"> </span>인수한다면 50만불<span lang="ko"> </span>이상<span lang="ko"> </span>지불해야<span lang="ko"> </span>하며<span lang="ko"> </span>자기기<span lang="ko"> </span>인수했을때<span lang="ko"> </span>모든<span lang="ko"> </span>고객이<span lang="ko"> </span>그대로<span lang="ko"> </span>남아있으리라는<span lang="ko"> </span>보장은<span lang="ko"> </span>없습니다. 보통은 70% - 80%정도는<span lang="ko"> </span>남는다고<span lang="ko"> </span>합니다. 그렇다면<span lang="ko"> </span>인수한<span lang="ko"> </span>첫해는<span lang="ko"> </span>매출 35만불정도<span lang="ko"> </span>생각해야겠죠. 그리고 net income 은 25% 정도<span lang="ko"> </span>입니다. Before Tax 순수입이<span lang="ko"> 9만불도 안되네요</span>.ㅎㅎ<span lang="ko"> </span>그럴거면<span lang="ko"> </span>그냥<span lang="ko"> </span>회사에<span lang="ko"> </span>남아<span lang="ko"> </span>있는것이<span lang="ko"> </span>낫겠죠? 적어도<span lang="ko"> </span>일년매출 1 Million 이상하는<span lang="ko"> </span>법인을<span lang="ko"> </span>인수해야<span lang="ko"> </span>자기<span lang="ko"> </span>사업 할만 하다는<span lang="ko"> </span>이야기인데<span lang="ko"> </span>자본이<span lang="ko"> </span>없으면<span lang="ko"> </span>꿈도<span lang="ko"> </span>못꿀일이지요. ROI가 또한그렇게 좋지 않죠?<br></p> <p class="MsoNormal"> </p> <p class="MsoNormal">회계사가<span lang="ko"> </span>되신<span lang="ko"> </span>다음에는<span lang="ko"> </span>회계사라는<span lang="ko"> </span>직업이<span lang="ko"> </span>숫자와<span lang="ko"> </span>여러<span lang="ko"> </span>기술적인<span lang="ko"> </span>지식보다는 Management 와의 또는<span lang="ko"> </span>다른<span lang="ko"> </span>사람과의 interest conflict 때문에<span lang="ko"> </span>스트레스를<span lang="ko"> </span>받는<span lang="ko"> </span>직종임을<span lang="ko"> </span>아시는것<span lang="ko"> </span>또한<span lang="ko"> </span>중요<span lang="ko"> </span>하다고<span lang="ko"> </span>생각합니다. 예를<span lang="ko"> 들면 </span>나쁜<span lang="ko"> </span>사장을<span lang="ko"> </span>만났을<span lang="ko"> </span>경우<span lang="ko"> </span>분식회계의<span lang="ko"> </span>직간접적인<span lang="ko"> </span>압박을<span lang="ko"> </span>받아야<span lang="ko"> </span>하는<span lang="ko"> </span>직종이라는<span lang="ko"> </span>뜻입니다. 저같은<span lang="ko"> </span>경우에는<span lang="ko"> </span>입사하기<span lang="ko"> </span>전<span lang="ko"> </span>면접때<span lang="ko"> </span>확실히<span lang="ko"> </span>밝혀<span lang="ko"> </span>둡니다. 전회사에서<span lang="ko"> </span>근무하다가<span lang="ko"> </span>사장이<span lang="ko"> </span>그런<span lang="ko"> </span>압력을<span lang="ko"> </span>둬서<span lang="ko"> </span>그만<span lang="ko"> </span>뒀다고, 그러니까<span lang="ko"> </span>그런<span lang="ko"> </span>사람<span lang="ko"> </span>찾으면<span lang="ko"> </span>내가<span lang="ko"> </span>아니라고...만약에<span lang="ko"> </span>여기에서는<span lang="ko"> </span>분식회계하다<span lang="ko"> </span>걸리면<span lang="ko"> </span>자격증<span lang="ko"> </span>박탈은<span lang="ko"> </span>물론이거나와 3대가<span lang="ko"> </span>망합니다. 정말<span lang="ko"> </span>조심하여야<span lang="ko"> </span>합니다.</p> <p class="MsoNormal"> </p> <p class="MsoNormal">지금부터<span lang="ko"> </span>말씀드리는것은<span lang="ko"> </span>자랑 할려거나<span lang="ko"> </span>또는<span lang="ko"> </span>저같이<span lang="ko"> </span>노력하면<span lang="ko"> </span>모두가<span lang="ko"> </span>CPA가<span lang="ko"> </span>될수<span lang="ko"> </span>있다는<span lang="ko"> </span>이야기가<span lang="ko"> </span>아니라<span lang="ko"> </span>저같은<span lang="ko"> </span>조건의<span lang="ko"> </span>사람도<span lang="ko"> </span>꿈이있고<span lang="ko"> </span>목표를<span lang="ko"> </span>향해서<span lang="ko"> </span>달려<span lang="ko"> </span>나가다<span lang="ko"> </span>보니까<span lang="ko"> </span>목표점까지<span lang="ko"> </span>오게<span lang="ko"> </span>되었다는<span lang="ko"> </span>이야기를<span lang="ko"> </span>할려고<span lang="ko"> </span>합니다. 30대<span lang="ko"> </span>중반의<span lang="ko"> </span>나이에<span lang="ko"> </span>캐나다<span lang="ko"> </span>대학교에<span lang="ko"> </span>입학했을때는<span lang="ko"> </span>영어도<span lang="ko"> </span>완벽히<span lang="ko"> </span>못했었고<span lang="ko"> </span>그래서<span lang="ko"> </span>영어점수에<span lang="ko"> </span>관련하여Conditional Admission 이었습니다. 그래서<span lang="ko"> </span>강의마다<span lang="ko"> </span>녹음을<span lang="ko"> </span>하고<span lang="ko"> </span>수업끝나면<span lang="ko"> </span>적어도<span lang="ko"> </span>두번에서<span lang="ko"> </span>세번을<span lang="ko"> </span>반복해서<span lang="ko"> </span>들어야<span lang="ko"> </span>겨우<span lang="ko"> </span>이해했으니 3시간짜리<span lang="ko"> </span>수업이면<span lang="ko"> </span>저는<span lang="ko"> </span>강의<span lang="ko"> </span>이해하는데<span lang="ko"> </span>적어도 6시간에서 9시간을<span lang="ko"> </span>투자해야만<span lang="ko"> </span>했었습니다.거기에다가<span lang="ko"> </span>생활비도<span lang="ko"> </span>벌어야<span lang="ko"> </span>했지요. 공부하는데<span lang="ko"> </span>너무나<span lang="ko"> </span>벅차서<span lang="ko"> </span>정말<span lang="ko"> </span>밥먹고<span lang="ko"> </span>똥싸고<span lang="ko"> </span>잠자는<span lang="ko"> </span>시간<span lang="ko"> </span>네시간을<span lang="ko"> </span>제외하고는<span lang="ko"> </span>일<span lang="ko"> </span>아니면<span lang="ko"> </span>공부했었습니다. 나이<span lang="ko"> </span>먹고<span lang="ko"> </span>공부<span lang="ko"> </span>할려니<span lang="ko"> </span>당연히<span lang="ko"> </span>체력이<span lang="ko"> </span>안되더군요. 운동도<span lang="ko"> </span>필수로<span lang="ko"> </span>했었습니다. 중간에<span lang="ko"> </span>너무<span lang="ko"> </span>힘들어<span lang="ko"> </span>포기할까<span lang="ko"> </span>수도<span lang="ko"> </span>없이<span lang="ko"> </span>고민을<span lang="ko"> </span>했었죠. 그러나<span lang="ko"> </span>만약에<span lang="ko"> </span>이것을<span lang="ko"> </span>해내지<span lang="ko"> </span>못하면<span lang="ko"> </span>캐나다에서<span lang="ko"> </span>최빈민층으로<span lang="ko"> </span>노가다나<span lang="ko"> (다른 직업을 폄하 하려는 의도는 전혀없고 가진기술이 없어 불안정한 고용시장에서 최저임금을 받는 상황을 말하는것입니다) </span>하며<span lang="ko"> </span>평생을<span lang="ko"> </span>살아야<span lang="ko"> </span>한다는<span lang="ko"> </span>사실이<span lang="ko"> </span>저를<span lang="ko"> </span>짓눌렀고<span lang="ko"> </span>이렇게<span lang="ko"> </span>공부한다는것이<span lang="ko"> </span>인생의<span lang="ko"> </span>마지막<span lang="ko"> </span>기회라고<span lang="ko"> </span>생각하며<span lang="ko"> </span>마음을<span lang="ko"> </span>다잡으며<span lang="ko"> </span>공부했었습니다. '이것<span lang="ko"> </span>아니면<span lang="ko"> </span>다른것<span lang="ko"> </span>하지'라는<span lang="ko"> </span>사치스러운<span lang="ko"> </span>생각은<span lang="ko"> </span>나에겐<span lang="ko"> </span>있을수도<span lang="ko"> </span>없는<span lang="ko"> </span>상황에서<span lang="ko"> </span>말그대로<span lang="ko"> </span>이것<span lang="ko"> </span>못하면<span lang="ko"> </span>죽자라는<span lang="ko"> </span>생각으로<span lang="ko"> </span>공부했더니<span lang="ko"> </span>되더군요. 외로움이요? 저는<span lang="ko"> </span>그런<span lang="ko"> </span>감정을<span lang="ko"> </span>느낄시간도<span lang="ko"> </span>감정의<span lang="ko"> </span>여유도<span lang="ko"> </span>그<span lang="ko"> </span>당시엔<span lang="ko"> </span>없었습니다. 생과사의<span lang="ko"> </span>갈림길에서<span lang="ko"> </span>내가<span lang="ko"> </span>할수<span lang="ko"> </span>있는것은<span lang="ko"> </span>공부밖에<span lang="ko"> </span>없었고<span lang="ko"> </span>오직<span lang="ko"> </span>그것에<span lang="ko"> </span>집중하였고<span lang="ko"> </span>처절하게<span lang="ko"> </span>노력했었습니다. 처음이<span lang="ko"> </span>제일<span lang="ko"> </span>힘들더군요. 시간이<span lang="ko"> </span>지나고<span lang="ko"> </span>학기가<span lang="ko"> </span>지날수록<span lang="ko"> </span>요령도<span lang="ko"> </span>생기고<span lang="ko"> </span>적응도<span lang="ko"> </span>되고...한국<span lang="ko"> </span>유학생들이랑<span lang="ko"> </span>술마시시러<span lang="ko"> </span>다니고<span lang="ko"> </span>클럽다니는<span lang="ko"> </span>생각은<span lang="ko"> </span>애초에<span lang="ko"> </span>나이먹고<span lang="ko"> </span>누가<span lang="ko"> </span>나를<span lang="ko"> </span>끼워줄까<span lang="ko"> </span>그리고<span lang="ko"> </span>그럴<span lang="ko"> </span>시긴에<span lang="ko"> </span>책을<span lang="ko"> </span>읽어야<span lang="ko"> </span>한다는<span lang="ko"> </span>생각에<span lang="ko"> </span>꿈도<span lang="ko"> </span>꾸지도<span lang="ko"> </span>않았습니다. 그렇게<span lang="ko"> </span>죽어라<span lang="ko"> </span>했더니 4학년 1학기<span lang="ko"> </span>지나고 Dean's Honor Roll 받았습니다.</p> <p class="MsoNormal"><br></p> <p class="MsoNormal">Job Market에서 입사원서 낼때, 부디 가능성을<span lang="ko"> </span>본인<span lang="ko"> </span>스스로<span lang="ko"> </span>제한하지<span lang="ko"> </span>마시기<span lang="ko"> </span>바랍니다. 저도<span lang="ko"> </span>여기서 First Language 가<span lang="ko"> </span>영어가<span lang="ko"> </span>아닌<span lang="ko"> </span>이민자를 Accounting Firm에서<span lang="ko"> </span>뽑을리<span lang="ko"> </span>없다고<span lang="ko"> </span>생각해서<span lang="ko"> </span>학교<span lang="ko"> </span>다닐때<span lang="ko"> </span>처음에는 회계펌에<span lang="ko"> </span>지원하지도<span lang="ko"> </span>않았습니다. 하지만<span lang="ko"> </span>정말<span lang="ko"> </span>회사가<span lang="ko"> </span>크건<span lang="ko"> </span>작건<span lang="ko"> </span>닥치는대로 100군대<span lang="ko"> </span>가까이 지원했고<span lang="ko"> </span>인터뷰도<span lang="ko"> </span>열번도<span lang="ko"> </span>더했지만<span lang="ko"> </span>다<span lang="ko"> </span>떨어져서<span lang="ko"> </span>지푸라기라도<span lang="ko"> </span>잡는<span lang="ko"> </span>심정으로 Coop Job찾기<span lang="ko"> </span>마지막에 Accounting firm 몇군데에<span lang="ko"> </span>지원했고<span lang="ko"> </span>그중<span lang="ko"> </span>한군데서<span lang="ko"> </span>인터뷰초청<span lang="ko"> </span>받았고<span lang="ko"> </span>덜컥<span lang="ko"> </span>합격했습니다. 세상일은<span lang="ko"> </span>내가<span lang="ko"> </span>콘트롤할수<span lang="ko"> </span>없지만<span lang="ko"> </span>내가<span lang="ko"> </span>콘트롤<span lang="ko"> </span>할수<span lang="ko"> </span>있는<span lang="ko"> </span>일에는<span lang="ko"> </span>정말<span lang="ko"> </span>최선을<span lang="ko"> </span>다해야<span lang="ko"> </span>합니다.</p> <p class="MsoNormal"> </p> <p class="MsoNormal">세상<span lang="ko"> </span>좀<span lang="ko"> </span>살다보니<span lang="ko"> </span>인생이<span lang="ko"> </span>생각돼로<span lang="ko"> </span>되는<span lang="ko"> </span>경우가<span lang="ko"> </span>극히<span lang="ko"> </span>드물더이다.Easy come, easy go. 이말이<span lang="ko"> </span>진리이더이다. 남의<span lang="ko"> </span>나라에서<span lang="ko"> </span>정착하기<span lang="ko"> </span>위해서는<span lang="ko"> </span>막따뜨릴<span lang="ko"> </span>고난과<span lang="ko"> </span>도전을<span lang="ko"> </span>이겨낼<span lang="ko"> </span>각오가<span lang="ko"> 있어야 살아남습니다.</span> 인생이라는<span lang="ko"> </span>커다란<span lang="ko"> </span>산앞에서<span lang="ko"> </span>주눅이<span lang="ko"> </span>들고<span lang="ko"> </span>자신이<span lang="ko"> </span>없기는<span lang="ko"> </span>모든<span lang="ko"> </span>사람이<span lang="ko"> </span>마찬가지<span lang="ko"> </span>이지만<span lang="ko"> </span>포기하지<span lang="ko"> </span>않고<span lang="ko"> </span>한발짝<span lang="ko"> </span>한발짝<span lang="ko"> </span>현재의<span lang="ko"> </span>환경에서<span lang="ko"> </span>내가<span lang="ko"> </span>할수<span lang="ko"> </span>있는<span lang="ko"> </span>일을<span lang="ko"> </span>조금씩<span lang="ko"> </span>그리고<span lang="ko"> </span>조금씩, 절대로<span lang="ko"> </span>포기하지<span lang="ko"> </span>않고, 조금씩<span lang="ko"> </span>가다보면<span lang="ko"> </span>정상이<span lang="ko"> </span>나올겁니다. 인생은<span lang="ko"> </span>포기하지<span lang="ko"> </span>않는<span lang="ko"> </span>근성과<span lang="ko"> </span>지구력을<span lang="ko"> </span>요구합니다.하다가<span lang="ko"> </span>좌절을<span lang="ko"> </span>느낄겁니다. 좌절하세요. 울고<span lang="ko"> </span>싶을겁니다. 우세요. 모든것이<span lang="ko"> </span>엉망진창으로<span lang="ko"> </span>느낄겁니다. 하지만<span lang="ko"> </span>포기는<span lang="ko"> </span>하지<span lang="ko"> </span>마세요. 아픔, 슬픔, 좌절, 그<span lang="ko"> </span>모든것들<span lang="ko"> </span>지나고<span lang="ko"> </span>나서야<span lang="ko"> </span>더욱<span lang="ko"> </span>강하고<span lang="ko"> </span>단단해진<span lang="ko"> </span>미래의<span lang="ko"> </span>당신이<span lang="ko"> </span>기다리고<span lang="ko"> </span>있을겁니다.</p> <p class="MsoNormal"> </p> <p class="MsoNormal">뜻이<span lang="ko"> </span>있는곳에<span lang="ko"> </span>길이<span lang="ko"> </span>있다고<span lang="ko"> </span>했습니다.</p>