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Informative Guide to External Audit

Ombudsman’s Bulletin: Guide to External Audit for Your Use

We would like to draw your attention to recent developments regarding external audit. As an amended act was introduced, there were notable changes in external audit system; for example, the criteria for external audit has changed and limited companies are newly included in the scope of companies that are subject to conduct external audit. 

Recognizing those changes, the Office of the Foreign Investment Ombudsman would like to inform you that informative guides (including video) explaining how to appoint an external auditor and how to report electronically are uploaded in the Office’s website (


Should you have questions, please visit ‘External Audit Q&A’ in FSS Accounting Portal (, and for other questions contact Ms. Kim, Min-kyung, executive consultant in the Office of the Foreign Investment Ombudsman (Phone: 02-3497-1693, email: Reported opinions and grievances will be reviewed and, if necessary, the office may have a video meeting.  

Please click the following links to download the video guide, and use the attached file (the PDF as used in the video guide and the press release (HWP file) for your further reference.




Video download link: