Do I need an accounting degree?

No major restriction is generally set.

How is it different from a CPA?

CPAs focus on external audit; tax accountants on tax work.

Certified Tax Accountant (Korea)

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

A Certified Tax Accountant (세무사) represents Korean taxpayers in filings, consultations and tax appeals under the Certified Tax Accountant Act; HRD Korea runs the exam.

Contents

1. Exam
2. Careers
3. FAQ
4. References

Exam

Stage 1 typically covers public finance, tax law, accounting and an elective law subject, with English replaced by a test score. Stage 2 is written accounting and tax law. Exam details change; always check the administering body's current notice.

Careers

Tax firms, accounting firms and corporate tax teams. Compare with Certified Public Accountant.

FAQ

Do I need an accounting degree?: No major restriction is generally set.
How is it different from a CPA?: CPAs focus on external audit; tax accountants on tax work.

Sources reviewed: 2026-10-26

References

Q-Net 큐넷(한국산업인력공단). https://www.q-net.or.kr
국세청. https://www.nts.go.kr
세무사법, 국가법령정보센터. https://www.law.go.kr
국세기본법, 국가법령정보센터. https://www.law.go.kr

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.