Audit and PA

Introduction

Audit and PA

Mandatory audits under various Korean laws are expanding, and their importance is increasing. Moore Sejong possesses extensive experience and know-how in auditing various companies. Our firm helps you comply with legal audit requirements and improves your financial management systems, enabling accurate decision-making.

Statutory Audits
- Audits of financial statements of corporations under the External Audit Act
- Audits of financial statements of limited liability companies under the External Audit Act
- Audits of financial statements for public interest corporations under the Inheritance and Gift Tax Act
- Audits of financial statements for apartments with more than 300 units under the Housing Management Act
Special Purpose Audits
- Audits and reviews of financial statements based on agreed-upon procedures
- Summary financial statement audits and reviews
- Audits based on specific purpose auditing standards
Voluntary Audits
- Audits for the purpose of preparing consolidated financial statements for foreign-invested corporations
- Audits for foreign corporation branches in Korea
Other Financial Statement Preparations (PA Services)
- IFRS transition for financial statements
- Support for financial statement and note preparation
- Support for the disclosure of audit reports