The South Korea Financial Services Commission published the final results of the 2026 certified public accountant examination, with 1,150 of 4,368 second-stage candidates passing. The 26.3% pass rate was 1.6 percentage points lower than in 2025, while candidates’ average score edged down by 0.1 point to 57.4. The number of successful candidates matched the minimum intake planned for 2026. Of the total, 959 had passed the first-stage examination in 2025. A further 1,825 candidates earned partial passes by scoring at least 60% in individual subjects and will be exempt from those subjects in the 2027 second-stage examination. The commission plans to publish the 2027 examination plan in November. Successful candidates may complete practical training at an expanded range of designated institutions, including public institutions, local public enterprises, public-interest corporations and mutual aid associations.
2026-09-01South Korea Financial Services Commission
South Korea Financial Services Commission names 1,150 final certified public accountant exam passers
The South Korea Financial Services Commission named 1,150 final passers from 4,368 candidates in the 2026 certified public accountant examination. The pass rate fell 1.6 percentage points to 26.3%, while 1,825 additional candidates secured partial subject passes.