Age Requirement  No age limit to take Korean CPA Examination

Subjects  Level 1: business administration, basic economics,

commercial law, basic tax law + English
 Level 2: tax accounting, financial accounting, auditing,
cost accounting, corporate finance (partial exemption**)

Type and Manner of o Format

Examination
 Level 1 is multiple-choice questions. Individuals passing
Level 1 are eligible to sit for Level 2 in the current or the
following year.
 Level 2 is essay questions. Individuals passing Levels 1
and 2 shall receive Certificate issued by the FSC at the
KICPA.
 Examinations are written in Korean.

Administration  The CPA administration in South Korea is Korean

Institute of Certified Public Accountant.