Insights
Plain-English notes on Korean audit, accounting, valuation and deals — written for HQ finance teams and investors.
- Does your Korean subsidiary need a statutory audit? The thresholds explained (2026)
Which Korean companies must be audited under the External Audit Act — the KRW 50 billion test, the "2 out of 4" test, the different rule for limited companies (yuhan hoesa), and the deadlines HQ should know.
- The Korean year-end audit timeline — what HQ should expect from November to April
A month-by-month view of the Korean statutory audit cycle for a December year-end subsidiary, with the legal deadlines and where it clashes with group reporting.