Competition Rate for Second Round CPA Exam Reaches 3.9 to 1

This year, the competition rate for the second round of the Certified Public Accountant (CPA) exam has reached 3.9 to 1, marking a slight increase compared to the previous year.

According to the Financial Supervisory Service on May 20, a total of 4,494 people applied for the 61st CPA second round exam between May 7 and 19, 2026, an increase of 54 applicants (1.2%) compared to the previous year.

Based on the minimum number of candidates to be selected (1,150), the competition rate stands at 3.9 to 1, surpassing last year's 3.7 to 1. Of the 5,263 eligible candidates, 85.4% registered for the exam.

The average age of the examinees is 27.7 years. Among them, those in their late 20s make up the largest group at 58.2%, followed by those in their early 20s (23.6%), and early 30s (14.2%). By gender, there are 2,767 male applicants (61.6%) and 1,727 female applicants (38.4%). The proportion of female examinees decreased slightly from last year's 39.0%. More than half of the applicants, 52.6%, are currently enrolled in university, and 73.7% have majored in business and economics-related fields.

Among the applicants, 2,096 people (46.6%) passed the first round of this year's exam. In addition, 1,643 people (36.6%) passed in the previous year, 700 people (15.6%) passed both this year and last year (overlapping passers), and 55 people (1.2%) are exempt from the first round. Candidates who meet the career requirements as stipulated by the Certified Public Accountant Act, such as those from universities or listed companies, are granted exemption from the first round exam.

The locations and times for the second round exam will be announced on June 5 on the official CPA exam website of the Financial Supervisory Service and the website of the Financial Services Commission. The exam will take place over two days, on June 27 and 28. The final successful candidates will be announced on September 4.

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