This study identifies the shortage of accounting professionals that has intensified since the accounting reform and proposes solutions to the problem. To do so, we survey and interview about recruitment status and difficulties in recruiting accounting professionals. Accounting professionals do not need to be certified public accountants, but can be developed through sufficient accounting knowledge, practical experience, and education and training. In addition, to solve the shortage of accounting professionals, we review overseas cases such as Japanese accounting graduate schools and evaluate their applicability in Korea. As a result, we suggest the utilization of whom passing the first exam of certified public accountants, the introduction of accounting graduate schools, and the education and training of existing accounting personnel as alternatives. Finally, through surveys and interviews, we suggest that management's failure to recognize the importance of accounting is a fundamental problem and emphasize the need to change management's perception to increase the effectiveness of the alternatives.