Cost Guide
How Much Does an Accountant or CPA Cost?
Bookkeeping and tax filing with a 세무사 in Korea usually costs ₩80,000–₩350,000 per month for a sole proprietor and ₩150,000–₩400,000 or more for a corporation, before 10% VAT. There is no official fee schedule, so prices are set by contract and rise with annual revenue, entity type and add-on work such as payroll and the year-end adjustment.
Written by James Chae — Co-Founder, Expert Sapiens
Platform expertise: Accounting & CPA selection · Reviewed September 2026
Typical rates
Monthly bookkeeping (sole proprietor)
₩80,000–₩350,000/month
Priced in revenue bands, so higher revenue means a higher band. Usually quoted before VAT. App-based services can charge less with narrower service.
Monthly bookkeeping (corporation)
₩150,000–₩400,000+/month
Corporations pay more because their return needs financial statements and a tax adjustment schedule (세무조정계산서).
Annual tax adjustment (조정료)
₩250,000–₩3,000,000+
A yearly fee, usually billed separately from the monthly fee. Small individual filers sit at the low end, larger corporations at the high end.
Consultation
₩20,000–₩150,000 per session
Online platforms are at the low end and traditional offices at the high end. Many offices credit it against later work.
What Factors Affect the Cost?
- Annual revenue — most offices price in revenue bands (commonly stepping up at ₩100M, ₩300M, ₩500M and ₩1B), so crossing a band raises the monthly fee
- Entity type — a corporation costs more than a sole proprietor because its return needs financial statements and a tax adjustment schedule
- Add-on work — payroll, year-end tax settlement (연말정산) and social-insurance filings are often priced separately from bookkeeping
- Business complexity — offices often add 20–30% for corporations, rental businesses, tax credits, cost accounting or professional-service clients
- Service depth — very low prices often come with limited follow-up, so compare what is included, not only the headline number
What you get at each price level
Budget
₩30,000–₩80,000/month
Typical for: App-based and platform services, or newly opened offices building a client base
Best for: Low-revenue sole proprietors and freelancers who need basic bookkeeping and routine VAT and income-tax filing
Mid-range
₩80,000–₩250,000/month
Typical for: Traditional 세무사 offices, with a named 세무사 responsible for your file
Best for: Established sole proprietors and small corporations that want bookkeeping, VAT, payroll and year-end settlement handled together
Premium
₩250,000–₩500,000+/month
Typical for: 세무법인 (tax firms) and larger offices with CPAs and specialist teams
Best for: Higher-revenue corporations, several income types, or audit-readiness needs such as 성실신고확인 (income-return confirmation) or external audit preparation
When it's worth paying more
Official Resources
Directory of every US state Board of Accountancy, the regulator that licenses CPAs. Find your state's board to verify an accountant's CPA license.
Verify that a tax professional is a licensed Enrolled Agent authorized to represent clients before the IRS.
Professional body for CMAs (Certified Management Accountants) — useful for verifying management accounting credentials.
Related Comparisons
Key Terms
GAAP (Generally Accepted Accounting Principles)
GAAP (Generally Accepted Accounting Principles) is the standard framework of accounting rules used for financial reporting in the United States. Publicly traded companies are required to report under GAAP; many private companies must as well when seeking investment, bank financing, or preparing for acquisition.
Accrual Accounting
Accrual accounting is a method of recording revenues and expenses when they are earned or incurred — regardless of when cash actually changes hands. It provides a more accurate picture of a business's financial position than cash-basis accounting.
Cash Basis Accounting
Cash basis accounting records revenues when cash is received and expenses when cash is paid — regardless of when the underlying transaction occurred. It is the simpler of the two main accounting methods and is commonly used by small businesses and sole proprietors.
Balance Sheet
A balance sheet is a financial statement showing a company's assets, liabilities, and equity at a specific point in time. It follows the accounting equation: Assets = Liabilities + Equity. It is one of the three core financial statements, alongside the income statement and cash flow statement.
Depreciation
Depreciation is the accounting process of allocating the cost of a tangible asset (equipment, vehicles, buildings) over its useful life. Rather than expensing the full cost in the year of purchase, depreciation spreads the expense across multiple years, matching costs with the revenue the asset helps generate.
Accounts Receivable (AR)
Accounts receivable (AR) is money owed to a business by its customers for products delivered or services rendered but not yet paid for. It appears as a current asset on the balance sheet and represents the business's legal right to collect payment.
Accounts Payable (AP)
Accounts payable (AP) is money a business owes to its vendors and suppliers for goods or services received but not yet paid for. It appears as a current liability on the balance sheet and represents the business's short-term payment obligations.
Amortization
Amortization is the gradual reduction of a debt over time through regular payments, or the accounting process of expensing intangible assets (patents, trademarks, goodwill) over their useful life. The term applies to both loan repayment and asset accounting.