A total of 2,816 candidates passed this year's first-round certified public accountant (CPA) exam, down 96 from last year.
According to the Financial Supervisory Service (FSS) on Saturday, 12,263 applicants sat for the 61st CPA first-round exam held on June 2, with 2,816 passing for a competition ratio of 4.4 to 1. The minimum passing score was an average of 67.5 points (344 out of a perfect 510), down 0.9 points from the previous year. The exam attendance rate was 83.9%, a decline of 2.3 percentage points from last year's 86.2%.
The overall average score among first-round examinees this year was 49.3 points, up 0.2 points year-on-year. Among those who passed, candidates in their late 20s (ages 25–29) accounted for the largest share at 55.2%, followed by those in their early 20s (30.4%) and early 30s (12%).
The estimated number of second-round exam takers is approximately 4,720, combining this year's first-round passers with those who passed the first round last year and received a one-year deferral for the second round. Based on the minimum planned selection of 1,150 this year, the competition ratio is projected at 4.1 to 1.
The application period runs from May 7 to 19, with the exam scheduled for June 27–28. Final results are set to be announced on September 4.