| Type | Minimum Requirements | Other | |
|---|---|---|---|
| New member license registration | Within 6 months from the completion date of KICPA professional training | A total of 60 hours (including 8-hour professional ethics and 4-hour accounting) | Registering as a private CPA practice: a minimum of 20 hours of additional professional training must be obtained within 30 days of registration with the Financial Services Commission. |
| Upon 6 months from the completion date of KICPA professional training | A total of 40 hours (including 8-hour professional ethics and 4-hour accounting) | ||
| Practicing members | A total of 40 hours (including 8-hour professional ethics and 4-hour accounting) per year | - | |