KICPA

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Membership

Membership

한국공인회계사회

Members Status

Members Status
Classification	Auditors		Sole Practitioners	Non-practicing	Total
Classification	Accounting Firms	Groups of Practitioners*	Sole Practitioners	Non-practicing	Total
Head-count	16661	1478	913	9361	28413

A group of practitioners is comprised of more than 3 CPAs for providing audit services in accordance with the Act on External Audit of Stock Companies.

Auditors Status 2026.08.31

Auditors Status
No. of CPAs			auditor of the number of companies	Head-count
Accounting Firms	Registered Firms*	1,000 +	4	7430
		100 +	19	4319
		Less than 100	16	1075
		Subtotal	39	12824
	Non-Registered Firms	50+	2	184
		20+	52	1441
		Less than 20	181	2212
		Subtotal	235	3837
	Accounting Firms Total		274	16661
Groups of Practitioners		20+	2	56
		5+	144	982
		Less than 5	124	440
		Groups of Practitioners Total	270	1478
Auditors Total			544	18139

Registered Firms are accounting firms registered with the FSFinancial Services Commission to conduct statutory audits of stock-listed corporations under the Act on External Audit of Stock Companies.

Tax Reconciliation / Representative Status2026.08.31

Tax Reconciliation / Representative Status
Accounting Firms		Sole Practitioners
No. of Firms	Head-count	No. of Practitioners	Head-count
243	7529	264	1383