The Office of the Foreign Investment Ombudsman would like to draw your attention to the fact that companies newly subject to external audit in 2024 due to increase in assets, liabilities, sales, etc. must sign an external audit contract to appoint an external auditor by April 30, 2024. 

In recognition of that there must be companies new to external audits, the FSS, KOTRA, and K-BIZ jointly held an online session to guide external audit, in particular, to support foreign-invested companies. 

In light of this, the Office of the Foreign Investment Ombudsman would like to share the attached files. 

- Online session : FSS's YouTube channel (http://www.youtube.com/fsskorea) 

- Contents : Explain the criteria for external audit, how to appoint an external auditor and how to report electronically 

- Please refer to the attachment for more information.