Certified Public Accountants (CPA)

Eligibility Checklist

• Job offer must map to an approved E-7-1 occupation code and actual role duties.
• Applicant normally needs role-relevant degree and/or proven work experience.
• Employer must document why this foreign hire is necessary for the role.

Applicant Document Checklist

• Passport, ARC (if in Korea), photo, and completed application form.
• Degree and credential evidence tied to this occupation (with authentication if required).
• Career evidence (employment certificates, reference letters, portfolio for technical/creative roles).

Employer Document Checklist

• Business registration certificate and corporate profile.
• Employment contract with job description, duties, and annual salary.
• Necessity statement and any sector-specific licenses/permits.

Salary And Experience Standard

• Salary is generally assessed against the annual MOJ GNI-linked E-7-1 benchmark.
• Special reductions/exemptions may apply to SMEs, venture firms, and non-capital-region employers when announced by MOJ.
• Degree/experience waiver cases can exist for high-salary or strategic-talent pathways, but require strong evidence.

Common Rejection Risks

• Occupation code and real duties do not match.
• Degree/work history has weak relevance to the offered role.
• Employer necessity statement is generic or unsupported by business evidence.
• Salary contract does not satisfy current-year MOJ criteria.

Process Flow

• Confirm the exact E-7 occupation code and hiring necessity with employer evidence.
• Assemble applicant and employer documents according to current MOJ notice.
• File via overseas visa issuance flow or in-Korea status change/extension channel.
• Respond quickly to any additional-document request from immigration.

Occupation-Specific Filing Notes

• Provide CPA qualification and audit/accounting practice evidence mapped to the employer’s expected service scope.
• Show concrete responsibility in reporting, controls, audit support, or financial governance processes.
• Employer documents should explain why advanced certified accounting capacity is required for this role.

Official Sources Used

Last verified on 2026-04-16. Re-check source notices before filing because E-7 criteria can change between notice cycles.

• Immigration Control Act Enforcement Decree

  Korean Law Information Center

  Legal basis for stay status and change/extension handling.

• Immigration Control Act Enforcement Rule

  Korean Law Information Center

  Required forms and supporting document framework.

• 2026 E-7 salary criteria notice

  Ministry of Justice (Immigration Service)

  Current-year salary thresholds and special exemptions.

• Korea Visa Portal (E-7 application flow)

  Korea Visa Portal

  Practical filing flow and visa issuance process.

• HiKorea (stay extension/status change processing)

  HiKorea Immigration Portal

  In-country extension and status-change operations.

• Korean Standard Classification of Occupations (KSCO)

  Statistics Korea (KOSTAT)

  Official occupation taxonomy and classification updates.

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