Greetings from the Office of the Foreign Investment Ombudsman.

Companies that are newly subject to statutory external audits in 2026—due to an increase in assets, liabilities, or sales volume—must conclude an external audit contract (appoint an external auditor) by April 30, 2026.* Article 4 of the Act on External Audit of Stock Companies and Article 5 of the Enforcement Decree of the same Act

The Foreign Investment Ombudsman, in collaboration with the Financial Supervisory Service (FSS), is hosting an online briefing on the auditor appointment process to support foreign-invested companies and SMEs undergoing their first external audit.

Please refer to the attached video presentation materials related to this briefing session.

• Contents: Criteria for external audits under the External Audit Act, procedures and deadlines for appointing external auditors, and guidelines for the electronic reporting of audit contracts.

☞ Online Briefing: FSS YouTube Channel (www.youtube.com/fsskorea)

※ Attachments: Guide to Appointing an Auditor, Press Release on the Briefing Session