[Edaily Reporter KIM YOON-JEONG ] Amid claims by this year’s top-scoring candidate on the Certified Tax Accountant exam that he cheated using AI glasses and that he employed the same method on the Certified Public Accountant (CPA) exam, the Financial Supervisory Service (FSS) stated that the candidate did not pass the first round of the CPA exam.

On the 15th, the FSS issued a press release regarding claims by Mr. Han, this year’s top-scoring candidate on the tax accountant exam, that he had also committed cheating on the first-stage CPA exam, stating, “This candidate did not pass the first-stage CPA exam this year.”
Previously, Mr. Han’s legal representative stated that Mr. Han had admitted to committing academic misconduct on the tax accountant exam and had submitted a confession to the Seoul Metropolitan Police Agency.
Mr. Han explained that he committed the cheating by photographing exam questions with a micro-camera, transmitting them to an AI system, and then checking the answers on his smartphone. He claimed to have used the same method not only in the first and second rounds of the Tax Accountant Exam but also in the first round of the CPA exam.
In response, the Financial Supervisory Service (FSS) explained that electronic devices are prohibited during the Certified Public Accountant (CPA) exam and that, starting with this year’s second-stage exam, it has been conducting training for proctors regarding AI glasses and other devices, as well as physical inspections of all eyewear.
According to Article 5-2 of the Certified Public Accountant Act, if exam cheating is confirmed, the examinee will face disciplinary actions such as suspension from the exam or revocation of their passing status, and will be barred from taking the exam for five years starting from the date of the disciplinary action.