{"id":677,"date":"2025-04-08T00:48:50","date_gmt":"2025-04-08T00:48:50","guid":{"rendered":"https:\/\/moore-sejong.row.moore-global.com\/?p=677"},"modified":"2026-01-13T06:15:48","modified_gmt":"2026-01-13T06:15:48","slug":"the-scope-of-companies-subject-to-external-audit","status":"publish","type":"post","link":"https:\/\/www.mooresejong.com\/ko\/the-scope-of-companies-subject-to-external-audit\/","title":{"rendered":"The Scope of Companies subject to External Audit"},"content":{"rendered":"<p style=\"font-size:17px\"><strong><u>The Scope of Companies subject to External Audit<\/u><\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\"><strong><u>1. Introduction<\/u><\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">Under the Act on External Audit of Stock Companies, etc. (hereinafter the \u201c<strong>External Audit Act<\/strong>\u201d), stock companies (Chusikhoesa) and limited companies (Yuhanhoesa) that meet certain criteria are required to undergo an external audit of their financial statements. In addition, certain stock companies that meet specific thresholds must also comply with obligations relating to the Internal Accounting Control System (\u201c<strong>IACS<\/strong>\u201d).<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">This note summarizes (i) the criteria for being subject to an external audit of financial statements, and (ii) the criteria for stock companies that are required to establish and operate an IACS.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\"><strong><u>2. Main contents<\/u><\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\"><strong>2.1 External Audit of Financial Statements<\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">Whether a company is subject to an external audit is determined as of the end of the immediately preceding fiscal year, based on whether the company meets or exceeds certain thresholds for assets, liabilities, revenue, and number of employees. For limited companies, the number of members must also be considered.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">Below is a summary of the external audit thresholds applicable to stock companies and limited companies:<\/p>\n\n\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Stock company<\/strong><\/td><td><strong>Limited company<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>Multi-criteria thresholds&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>External audit required if 2 or more of the following 4 criteria are met<\/strong> <br>i) Total assets \u2265 KRW 12 billion <br>ii) Total revenue \u2265 KRW 10 billion <br>iii) Total liabilities \u2265 KRW 7 billion iv) Employees \u2265 100<\/td><td><strong>External audit required if 3 or more of the following 5 criteria are met<\/strong> <br>i) Total assets \u2265 KRW 12 billion <br>ii) Total revenue \u2265 KRW 10 billion <br>iii) Total liabilities \u2265 KRW 7 billion iv) Employees \u2265 100 v) Members \u2265 50<\/td><\/tr><tr><td colspan=\"2\"><strong>Single-criterion thresholds<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>External audit required if at least 1 of the following 3 criteria is met<\/strong><br>i) Total assets \u2265 KRW 50 billion<br>ii) Total revenue \u2265 KRW 50 billion <br>iii) Listed companies or companies preparing for listing<\/td><td><strong>External audit required if at least 1 of the following 2 criteria is met<\/strong> <br>i) Total assets \u2265 KRW 50 billion <br>ii) Total revenue \u2265 KRW 50 billion<br><br><br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">For Stock Companies converting into Limited Companies, the criteria for Stock Companies will apply for the next 5 years from the registration of the conversion.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\"><strong>2.2 Obligation to Establish and Operate an Internal Accounting Control System (IACS)<\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">The obligation to establish and operate an IACS applies only to stock companies whose asset size, as of the end of the immediately preceding fiscal year, meets the relevant thresholds.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">However, listed companies must establish and operate an IACS regardless of asset size.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">The entities subject to IACS-related obligations can be categorized into listed and unlisted stock companies, as summarized below.<\/p>\n\n\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Listed stock company<\/strong><\/td><td><strong>Unlisted stock company<\/strong><strong><\/strong><\/td><\/tr><tr><td rowspan=\"4\">Must establish and operate an IACS<br><br>\u2022 If Assets \u2265 KRW 100 billion: subject to external audit of IACS<br><br><br>\u2022 If Assets &lt; KRW 100 billion: subject to external review of IACS<\/td><td><strong>Total assets <\/strong>\u2265<strong> KRW 500 billion<\/strong><strong><\/strong><\/td><\/tr><tr><td>Must establish and operate an IACS (subject to external review of IACS)<\/td><\/tr><tr><td><strong>Total assets &lt; KRW 500 billion<\/strong><strong><\/strong><\/td><\/tr><tr><td>Exempt from the obligation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\"><strong><u>3. Concluding remarks<\/u><\/strong><\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">If a company is subject to external audit, it generally must appoint an external auditor within 45 days from the end of the immediately preceding fiscal year. If the company did not undergo an audit in the immediately preceding fiscal year, it must appoint an external auditor within four (4) months from the fiscal year-end. If an external auditor is not appointed within the statutory period, an auditor may be designated in accordance with applicable laws.<\/p>\n\n\n\n<p style=\"font-size:17px;line-height:1.5\">In addition, if the company is subject to IACS-related obligations under the External Audit Act, it should assess the operating status and control deficiencies of its IACS and implement remediation measures in a timely manner to prepare for the external audit\/review process. In particular, if a material weakness is identified, related reporting obligations may arise under applicable standards, and failure to comply with the relevant requirements may result in administrative fines or other sanctions; therefore, careful attention is required.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Scope of Companies subject to External Audit 1. Introduction Under the Act on External Audit of Stock Companies, etc. (hereinafter the \u201cExternal Audit Act\u201d), stock companies (Chusikhoesa) and limited companies (Yuhanhoesa) that meet certain criteria are required to undergo an external audit of their financial statements. In addition, certain stock companies that meet specific [&hellip;]<\/p>\n","protected":false},"author":50,"featured_media":711,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"location":[],"class_list":["post-677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Scope of Companies subject to External Audit - Moore Sejong<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooresejong.com\/ko\/the-scope-of-companies-subject-to-external-audit\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Scope of Companies subject to External Audit - Moore Sejong\" \/>\n<meta property=\"og:description\" content=\"The Scope of Companies subject to External Audit 1. Introduction Under the Act on External Audit of Stock Companies, etc. (hereinafter the \u201cExternal Audit Act\u201d), stock companies (Chusikhoesa) and limited companies (Yuhanhoesa) that meet certain criteria are required to undergo an external audit of their financial statements. 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