Advance Notice of Exam Scope... Announcement on Authorities' Website
Starting next year, the proportion of questions related to Information Technology (IT) in the Certified Public Accountant (CPA) exam will increase from the previous 5% to 15%.
On the 26th, the Financial Supervisory Service announced that a new CPA exam system will be implemented from 2025 to enhance accountants' competencies and reduce the burden on examinees.
First, to improve CPAs' IT capabilities, the IT subject (3 credits) must be completed in advance, and the proportion of IT-related questions in the second-stage audit subject will be expanded from the existing 5% to 15%. In this regard, the Financial Supervisory Service selected 2,454 subjects with high IT relevance as IT credit-recognized subjects.
To increase predictability for examinees, the scope of questions (including detailed fields and question proportions) for each subject in the first and second stages will be announced in advance. The preliminary announcement of the question scope for the 2025 exam has been finalized and posted on the websites of the Financial Services Commission, the Financial Supervisory Service, and the CPA exam homepage.
Additionally, Commercial Law (first stage) will be reorganized into Corporate Law by adding the External Audit Act and the Certified Public Accountant Act, and Financial Accounting (second stage) will be divided into Intermediate (Financial Accounting I) and Advanced Accounting (Financial Accounting II), among other changes.
The Financial Supervisory Service stated, "We will update the CPA exam homepage and strengthen guidance through outreach briefings to minimize any inconvenience or difficulties for examinees."
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