AI Cheating Also Found on Financial Authorities-Run CPA Exam; FSS: "We Will Develop Countermeasures"

The top scorer on this year's tax accountant exam has confessed to using artificial intelligence (AI) to cheat, and it has emerged that the same method was used on the certified public accountant exam administered by financial authorities. The incident has drawn attention to the authorities' oversight system, as the cheating went undetected at the exam site.

On Nov. 11, training is underway at the Seoul Metropolitan Office of Education in Yongsan-gu for all 239 personnel assigned to monitor smart glasses at CSAT testing sites across Seoul. The 2027 College Scholastic Ability Test is just eight days away. Nov. 11, 2026. Photo by Kang Jinhyung.

According to financial authorities and other sources on Nov. 15, Candidate A, who ranked first on this year's tax accountant exam, said in a YouTube video that day that he had used a miniature camera, a smartphone and generative AI to cheat on the tax accountant exam and the first-stage certified public accountant exam. He later turned himself in to police.

Candidate A ranked first in both stages of the tax accountant exam, held in April and July this year. Allegations that he had used AI to cheat emerged after it became known that he had received exceptionally high scores.

Candidate A also said he had cheated in the same way on the first-stage certified public accountant exam held in March. However, he failed that exam and was therefore unable to take the second-stage exam.

The certified public accountant exam is administered by the Financial Services Commission, while the Financial Supervisory Service oversees the entire process, from checking eligibility and setting questions to accepting applications, supervising the exam in person and grading. Financial Supervisory Service employees and external proctors, including teachers, are assigned to the exam sites.

Critics say the financial authorities bear greater responsibility for supervision because they directly oversee the overall operation of the certified public accountant exam, unlike the tax accountant exam, which is administered by the Human Resources Development Service of Korea.

In a press background briefing issued that day, the Financial Supervisory Service said, "Electronic devices are prohibited during the certified public accountant exam. Starting with this year's second-stage exam, we provided proctors with training on AI glasses and similar devices and conducted physical inspections of all test takers' glasses."

It added, "We plan to develop and implement measures to address cheating involving advanced devices that continue to evolve, by gathering expert opinions and cooperating with relevant agencies. We will also consider revising and strengthening the rules on cheating and exam supervision procedures."

Meanwhile, 12,263 people took this year's first-stage certified public accountant exam, for a competition ratio of 4.4 to 1. A total of 1,150 people passed after the second-stage exam.

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