The case and the numbers
The top scorer in South Korea’s certified public accountant qualification exam, Han Won-seok, is at the center of suspicions over the alleged use of AI-enabled smart glasses during the test. The news was reported by the Korea Herald. Han scored 397.5 out of 400 on the first test, correctly answering 159 of 160 multiple-choice questions. He achieved full marks in introductory tax law, introductory accounting and commercial law, and 97.5 in public finance.
Attention focused in particular on the full score in introductory tax law: the average among the 16,856 candidates in this subject was 30.18 out of 100, with 74.21% below the required minimum threshold of 40. The overall pass rate for the first test was 18.09%. Han also ranked first in the second written test with an average of 82.87, well above the qualifying score of 49.75. In particular, in the second accounting section he scored 95 out of 100, against an overall average of 28.95.
Doubts over timing and verification
The time limit also raised doubts among some candidates and certified public accountants: each session provides 80 minutes to answer 80 questions on two subjects, about one minute per question, including the time to mark the answers. In subjects that require long calculations, some questioned whether such results were feasible. However, the Korea Human Resources Development Service, the body that administers the exam, said that neither of the two proctors reported suspicious behavior linked to smart glasses. The agency nevertheless said it was reviewing the matter.
The Korean Association of Certified Public Accountants called on Thursday for an in-depth investigation, but also said that exceptional scores should not be grounds for suspicion. The association warned that accusations without evidence could permanently damage the candidate’s reputation. At present, therefore, there is no confirmation of the use of AI devices: the speculation remains just that, and the competent authorities have not disclosed definitive findings.
The candidate’s defense
On his blog, Han explained that he prepared for both tests together over about two years, repeatedly solving accounting exercises by hand until he was able to explain every step. For the first test, he said he completed the commercial law questions in 20–25 minutes, leaving the rest of the session for accounting. The matter remains open: on one hand there is a request for clarification, on the other the need not to turn an extraordinary result into a premature conviction. It remains to be seen whether the administrative body will publish further assessments or whether concrete evidence will emerge to support the suspicions.
