South Korea7 entries from 7 of our maps, in one place. Open a map to see South Korea beside the rest of the world.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Korean Institute of Certified Public Accountants (KICPA) · ~175 registered audit firms · ~28,000 registered auditors · IFIAR member (both FSC and FSS). FSS conducts audit inspections; FSC sets policy. KICPA handles registration and QA reviews
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Listed companies (details TBD on scope) · Voluntary 2025–2026; mandatory post-2026 (TBD) · FSC delayed mandatory from 2025; KSSB standards still in draft
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Confederation of Asian and Pacific Accountants (CAPA) · Founded 1954
Where company financial statements are filed and published, by country
All listed companies, public offering issuers, and large corporations above threshold · DART is the primary public disclosure platform; full financial statements freely available
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
IMF identifies persistent auditor noncompliance despite active enforcement and inspection arrangements.
Source: Republic of Korea (institutional report or research)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
No live listings in South Korea right now.
Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.
