Minimum Number of Passers for This Year's Tax Accountant Qualification Exam Set at 700... Same as Last Year

Application Forms Accepted Online Only
First Exam to be Held on May 4

The minimum number of successful candidates for this year's Certified Tax Accountant qualification exam has been set at 700, the same as last year.

The National Tax Service announced on the 1st that it held the Certified Tax Accountant Qualification Review Committee meeting on the 25th of last month and deliberated and approved the "61st Certified Tax Accountant Qualification Exam Minimum Passing Number and Implementation Plan," which includes this information.

The minimum passing number, which was around 630, has been maintained at 700 since 2019.

The minimum passing number is allocated only to general candidates who have taken all subjects of the second exam. Candidates who score 40 or more points out of 100 in each subject and have an average score of 60 or more across all subjects are determined to have passed.

However, if the number of candidates scoring 40 or more in each subject and an average of 60 or more across all subjects is less than 700, then candidates with 40 or more points in each subject but an average below 60 are selected in order of highest scores until the total reaches 700.

For national tax officials with exemptions from some subjects of the second exam, if the average score of all subjects among general candidates is below the minimum passing number, an adjusted cutoff score is applied. The adjusted cutoff score is calculated by multiplying the cutoff score of general candidates by the average score of the two accounting subjects and then dividing by the average score of all subjects of the general candidates.

Applications can only be submitted online. The first exam will be held on May 4th, and the second exam on August 10th in Seoul, Busan, Daegu, Gwangju, Daejeon, and Incheon.