[Asia Economy Reporter Park Jihwan] The Financial Supervisory Service announced on the 27th that a total of 1,172 candidates passed the 56th Certified Public Accountant (CPA) exam in 2021.
Among the 3,595 candidates who took the CPA second exam held in June, 1,172 candidates who scored 60% or higher in all five subjects passed the exam. This is an increase of 62 from last year.
The average age of the successful candidates was 27.1 years old, rising by 0.1 years compared to the previous year. The majority were in their late 20s at 66.6%, followed by early 20s (20.9%) and early 30s (11.0%). Female passers accounted for 30.6%, an increase of 2 percentage points from last year.
Among the successful candidates, 954 were deferred candidates (those who passed the first exam last year), accounting for 81.4% of the total. This year, 1,650 candidates passed the first exam and scored 60% or higher in four or fewer subjects in the second exam, thus partially passing.
The average score of the candidates was 61.7 points, up 1.5 points from the previous year. Financial Accounting (converted to a 100-point scale) scored the highest at 64.2 points, followed by Tax Law (62.6 points), Audit (61.1 points), and Cost Accounting (60.9 points). Financial Management had the lowest average score at 59.6 points.
However, the Financial Supervisory Service confirmed that the Cost Accounting exam was ended 33 seconds early at one of the nine exam sites, and awarded an additional 0.3 points to all candidates at that site. Nevertheless, no additional passers were added in the Cost Accounting subject due to this extra score.
A Financial Supervisory Service official said, "We will make efforts to ensure the smooth progress of the exam by pre-inspecting broadcasting facilities and strengthening supervisor training."
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