Is training required?

Yes, practical training is generally required before registration.

Certified Public Accountant (Korea)

💼 Business By CampusDown Wiki Editorial Team Last updated October 26, 2026

A Korean CPA (공인회계사) audits financial statements and provides accounting and tax advice under the CPA Act; the Financial Supervisory Service runs the exam.

Contents

1. Requirements and exam
2. Careers
3. FAQ
4. References

Requirements and exam

Candidates generally need a set number of accounting, business and economics credits and an English test score. Stage 1 is multiple choice (business, economics, commercial law, tax, accounting); Stage 2 is written (tax, finance, audit, cost and financial accounting). Exam details change; always check the administering body's current notice.

Careers

Audit, tax and advisory at accounting firms, then corporate finance. Compare with Certified Tax Accountant and CFA.

FAQ

Is it the same as the US CPA?: No, they are separate systems.
Is training required?: Yes, practical training is generally required before registration.

Sources reviewed: 2026-10-26

References

금융감독원 공인회계사 시험. https://cpa.fss.or.kr
공인회계사법, 국가법령정보센터. https://www.law.go.kr
주식회사 등의 외부감사에 관한 법률, 국가법령정보센터. https://www.law.go.kr
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.

Reports and materials that use this theory (Korean)

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This article was last updated on October 26, 2026. It is based on widely recognized original works and textbooks; when citing it in a paper, please check the original sources listed in the references.