Perfect Score in Exam Where Averages Were in the 30s: "An Impossible Score" ... Korea Association of Certified Public Tax Accountants Calls for Probe Into 'AI Smart Glasses Allegations'

Top scorer earns perfect scores in subjects with averages in the 30-point range
Some test-takers and practicing tax accountants: "An impossible score"

Amid allegations that the top scorer in this year’s certified tax accountant qualification exam wore AI smart glasses during the test, the Korea Association of Certified Public Tax Accountants has called on the relevant authorities to investigate the facts.

Eight days before the 2026 College Scholastic Ability Test, training for headquarters staff in charge of CSAT smart glasses was held on Nov. 11 at the Seoul Metropolitan Office of Education in Yongsan-gu, Seoul. The photo shows the smart glasses used in the training. File photo unrelated to the article. Nov. 11, 2026. Photo by Kang Jinhyeong.

In a statement released on November 12, the association said, "The fairness of the certified tax accountant exam has a significant bearing not only on the public's trust in the qualification system but also on the reputations of tax accountant members and the Korea Association of Certified Public Tax Accountants." It added, "We will call on the Human Resources Development Service of Korea, the agency that administers the exam, and the relevant authorities to thoroughly investigate the allegations of misconduct and take necessary action."

Candidate A, who ranked first in the 63rd Certified Tax Accountant Qualification Exam, received perfect scores in both Introduction to Tax Law and Introduction to Accounting, subjects in which the average score among test-takers was only in the 30-point range. Some test-takers and practicing tax accountants claim that such scores were impossible given the question formats and time limits.

The association said it lacks the legal authority to administer, manage or supervise the exam, and therefore cannot conduct an investigation or inquiry itself. The certified tax accountant exam is a national qualification exam under the Certified Tax Accountant Act and is administered by the Human Resources Development Service of Korea on behalf of the government. The agency is checking whether there were any problems with test-site operations for the first- and second-stage exams held in April and July.

The association said it would "take necessary measures based on the investigation's findings," while emphasizing that people should refrain from making hasty judgments before the allegations are confirmed. It added, "Great care must be taken not to suspect or conclude that a particular candidate engaged in misconduct solely because of a high exam score." It also said, "If allegations raised without objective evidence are found to be untrue or cannot be substantiated, the candidate concerned could suffer reputational damage or other harm that is difficult to repair."

The association plans to strengthen its management systems to prevent misconduct in its own exams, including its computerized tax accounting qualification exams, in response to the controversy.

This content was produced with the assistance of AI translation services.