[E-Daily Reporter Kwon Oh Seok ] As concerns grow that the adoption of artificial intelligence (AI) and a deteriorating business environment will lead to a surge in unemployed certified public accountants (CPAs), it has been confirmed that the head of the accounting industry personally sent a letter to the CEOs of accounting firms, urging them to conduct a large-scale recruitment of trainee accountants. Attention is now focused on whether the accounting industry—including the Big Four firms (Samil, Samjeong, Han Young, and Anjin)—will actively expand hiring.

According to an E-Daily investigation on the 28th, Choi Woon-yeol, President of the Korean Institute of Certified Public Accountants (KICPA), sent a letter last month to the heads of approximately 270 accounting firms, officially requesting their cooperation in expanding the hiring of trainee certified public accountants and urging them to “join forces in this effort.”
In the letter, Chairman Choi stated, “With the announcement of the results for the second-stage CPA exam, many aspiring CPAs are preparing to embark on a new journey as professionals; however, given the recent challenges in the audit market and the business environment for accounting firms, there are concerns about whether sufficient practical training opportunities can be secured,” adding “To ensure that young talents who have chosen the path of becoming CPAs—a difficult decision—do not face frustration by being unable to enter the field, I earnestly ask that you provide practical training opportunities to as many trainee CPAs as possible, within the limits of your firms’ circumstances,” he urged.
He also promised, “The Korean Institute of Certified Public Accountants will actively explore necessary support measures to ensure a smooth practical training process for trainee CPAs and to alleviate the hiring burden on accounting firms, even if only slightly.”
Those who pass the CPA exam can begin performing their duties only after completing a 2- to 3-year internship at a training firm. If they are unable to find an internship firm, they remain “undesignated” CPAs. This situation is the result of a combination of factors, including the downturn in the accounting industry and the increasing use of AI, which has led to a decline in routine accounting tasks. In response, the head of the KICPA has personally stepped forward to assist young talent through “mutually beneficial hiring” within the industry.
In a phone call with Edaily that day, Chairman Choi explained, “The response [to the letter] was very positive. One of the heads of an accounting firm even contacted me directly to say they would hire 30 to 40 more trainee accountants than originally planned.” He added, “Mid-sized accounting firms have also conveyed their intention to pay closer attention to the hiring and management of trainee accountants, as the Association is taking a keen interest in and closely monitoring the situation.”
Regarding the outlook for accountant hiring amid the spread of AI and the industry’s response, Chairman Choi stated, “While it is true that short-term demand for new accountants has decreased as AI replaces simple data collection and repetitive analytical tasks, areas such as value judgment and ethical decision-making are inherently human domains that AI can never replace.” “The fundamental solution lies in accounting firms proactively hiring trainee accountants and nurturing them into accounting professionals equipped with ethics and sound judgment from a long-term perspective,” he emphasized.
The accounting industry appears to be responding positively to this call. Among the Big Four accounting firms, Samil Accounting Firm has decided to increase its hiring from approximately 270 last year to 310 this year. Samjeong Accounting Firm plans to hire 270 this year, up from 240 last year; Han Young Accounting Firm plans to hire 170, up from 150; and Anjin Accounting Firm plans to hire around 130, similar to last year. Although the prevailing outlook had been that hiring numbers might decrease, ultimately none of the Big Four firms have reduced their hiring.
An official in the accounting industry noted, “The need to replenish the workforce has grown as more entry-level and junior accountants have recently been moving to external institutions such as securities firms and private equity (PE) firms,” adding, “Consequently, there is a general atmosphere of actively embracing the call for expanded hiring requested by the Financial Services Commission and the Korean Institute of Certified Public Accountants.” The source added, “Since mid-sized accounting firms are also trending toward increasing hiring by several dozen per firm, the accounting job market—which has been stagnant—is expected to see some relief this year.”
Of course, the perceived barrier to entry for successful candidates is still expected to be high. This is because even when combining the capacity of the Big Four with the hiring capacity of mid-sized and small accounting firms, it remains uncertain whether they will be able to fully absorb the total number of successful candidates. The number of candidates who passed the Certified Public Accountant (CPA) exam this year is estimated to be around 1,150, and the industry expects approximately 1,900 people, including this year’s new graduates, to enter the trainee market.