Regulations Governing Applications for CPA Certificates and Practice Registration Article 3

A person who wishes to apply for a CPA certificate pursuant to Article 7 of the Act shall file an application accompanied with the following documents to the competent authority and pay a certificate issuance fee:1. Application form.2. Certificate of passing the CPA examination (to be returned following verification) and a photocopy thereof. However, if the certificate of passing the CPA examination is in the form of an electronic certificate, a printed copy thereof shall be submitted.3. CPA curriculum vitae card.4. A photocopy of the national identification card, passport, or resident certificate.5. Two 2-inch bust photos without head covering.6. Statement that none of the circumstances in Article 6, paragraph 1 of the Act exists and relevant documentary proof.The competent authority shall issue a certificate to the applicant after reviewing and approving the application under the preceding paragraph, and shall officially announce it by publication in the official gazette of the competent authority. If an application does not meet the requirements, the competent authority shall demand corrections within a prescribed time limit or return the application.