
It has been confirmed that Han, a top scorer on the tax accountant exam who cheated using artificial intelligence (AI), failed the first stage of the Certified Public Accountant (CPA) exam. The authorities verified the facts after controversy erupted following Han's confession that he had committed cheating in the same manner on this year's CPA exam as well.
The Financial Supervisory Service stated on the 15th, "Han did not pass the results of this year's first-stage CPA exam." The exam was administered last March.
The Financial Supervisory Service is investigating whether Han committed cheating, regardless of his passing status. A Financial Supervisory Service official said, "If cheating in the CPA exam is confirmed, he will be subject to disciplinary actions such as suspension from exams or revocation of his pass under Article 5-2 of the Certified Public Accountants Act, and will be barred from taking the exam for five years from the date of the action."
The Financial Supervisory Service prohibits the possession of electronic devices during CPA exams. Starting with the second-stage exam administered at the end of last June, it has been conducting supervisor training related to AI glasses and physical inspections of all eyewear.
The Financial Supervisory Service said, "Going forward, we plan to actively formulate and implement measures to respond to cheating using evolving advanced devices through expert opinion gathering and coordination with relevant agencies," adding, "We will also review ways to organize and strengthen regulations related to cheating and exam supervision procedures."
Meanwhile, Han disclosed on the 15th via the YouTube channel of Lee Don-ho, representative attorney at Nova Law Firm and his legal representative, that he used electronic devices and AI in both the first and second stages of the tax accountant exam and the first stage of the CPA exam. Han explained that he photographed questions with a miniature camera, solved them using AI, and then checked the answers on his smartphone.
The police received Han's self-report on the 15th and assigned the case to the Major Investigation Division of the Seoul Metropolitan Police Agency. The Seoul Metropolitan Police Agency plans to investigate in accordance with relevant procedures.
