{"id":161,"date":"2026-05-21T21:52:46","date_gmt":"2026-05-21T12:52:46","guid":{"rendered":"https:\/\/gaap-bridge.com\/?p=161"},"modified":"2026-05-21T21:52:46","modified_gmt":"2026-05-21T12:52:46","slug":"career-interview-series-04-10-questions-with-a-deal-advisory-cpa-at-pwc-korea","status":"publish","type":"post","link":"https:\/\/gaap-bridge.com\/?p=161","title":{"rendered":"Career Interview Series 04 \u2013 10 Questions with a Deal Advisory CPA at PwC Korea"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hello everyone, this is Global CPA ??<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Welcome back to the \u201c10 Questions by Profession\u201d series.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the fourth interview in this series, I invited a CPA currently working in the Deal Advisory division at PwC Korea \u2014 an area many people are especially curious about.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Often referred to as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deal Advisory<\/li>\n\n\n\n<li>Deals<\/li>\n\n\n\n<li>or FAS (Financial Advisory Services)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">this division attracts many professionals interested in non-audit career paths within accounting firms ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So if you are curious about:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial due diligence<\/li>\n\n\n\n<li>valuation<\/li>\n\n\n\n<li>M&amp;A advisory<\/li>\n\n\n\n<li>or transaction-related work<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I think this interview will be especially interesting.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">1. Could you briefly introduce yourself?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Hello.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I am currently a seventh-year Manager in the Deal Advisory division at PwC Korea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I passed the Korean CPA exam at age 27 and initially joined PwC Korea\u2019s Audit Division.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After spending three years performing audit work, I internally transferred into the Deal Advisory division, where I have now worked for nearly four years.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">2. Could you briefly explain your division, especially compared with Audit?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Other interviewees already explained PwC Korea quite well, so I\u2019ll focus more on the difference between Audit and Deal Advisory ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I joined the audit practice at age 27 and experienced three full audit busy seasons there.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During that time, I handled various responsibilities ranging from confirmation requests to revenue and inventory testing for smaller companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although my time in audit was not extremely long, I also would not call it short.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Within Deal Advisory, our team handles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial due diligence (FDD)<\/li>\n\n\n\n<li>valuation work<\/li>\n\n\n\n<li>and M&amp;A advisory services.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The biggest difference between Audit and Deal Advisory is probably:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>predictability<\/li>\n\n\n\n<li>and the structure of busy periods.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Audit has clearly defined busy seasons:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>year-end audits<\/li>\n\n\n\n<li>quarterly reviews<\/li>\n\n\n\n<li>half-year reviews<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">which create extremely intense work-life imbalance during certain periods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, outside those seasons, unexpected urgent projects are relatively less common.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deal Advisory works differently.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead of one long concentrated busy season, we work project by project.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>there is less seasonality<\/li>\n\n\n\n<li>but projects can suddenly appear at any time.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For example, it\u2019s not unusual to suddenly be staffed onto a new project in the morning and have to cancel evening plans immediately afterward ?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">Audit vs Deal Advisory<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Audit<\/th><th>Deal Advisory<\/th><\/tr><tr><td>Predictable workflow<\/td><td>Less predictable workflow<\/td><\/tr><tr><td>Clear busy season<\/td><td>Project-based busy periods<\/td><\/tr><tr><td>Easier long-term scheduling<\/td><td>Sudden staffing changes possible<\/td><\/tr><tr><td>Seasonal intensity<\/td><td>Multiple shorter intense projects<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Advantages of Deal Advisory:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>No traditional audit busy season<\/li>\n\n\n\n<li>More flexibility outside projects<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Disadvantages:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Lower predictability<\/li>\n\n\n\n<li>Frequent project-driven deadlines<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">3. What are your current responsibilities?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Deal Advisory primarily performs:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial Due Diligence (FDD)<\/li>\n\n\n\n<li>Valuation<\/li>\n\n\n\n<li>and M&amp;A Advisory work.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Financial Due Diligence involves analyzing and understanding a company\u2019s financial statements from:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>either the buyer\u2019s perspective<\/li>\n\n\n\n<li>or the seller\u2019s perspective.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Even if audited financial statements already exist, FDD often involves reviewing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>off-balance-sheet items<\/li>\n\n\n\n<li>working capital<\/li>\n\n\n\n<li>EBITDA adjustments<\/li>\n\n\n\n<li>financial ratios<\/li>\n\n\n\n<li>and transaction-specific risks.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Valuation work involves using methodologies such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DCF (Discounted Cash Flow)<\/li>\n\n\n\n<li>option pricing models<\/li>\n\n\n\n<li>and other valuation frameworks.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A advisory can be thought of as a more integrated process combining both FDD and valuation work together.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to these services, PwC Korea\u2019s Deal Advisory practice also handles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>infrastructure advisory<\/li>\n\n\n\n<li>real estate advisory<\/li>\n\n\n\n<li>and various strategic consulting services.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">4. What made you choose this profession?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Until university, I honestly did not fully understand what accountants actually did.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I vaguely assumed accounting was simply about \u201cprocessing accounting entries\u201d ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Then I took a Corporate Finance course.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During one team project, we analyzed financial statements and debated from both:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>buyer-side<\/li>\n\n\n\n<li>and seller-side perspectives<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">using financial calculations and transaction assumptions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That project completely changed how I viewed the profession.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the first time in my life, I felt:<br>\u201cThis might actually be my future career.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The experience of applying everything I had learned into real decision-making discussions was genuinely exciting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That was the moment I decided to pursue accounting seriously.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">5. What do you enjoy most about your current job?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Overall, I\u2019m very satisfied with my career.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To be honest, inside Deal Advisory, the KICPA license itself sometimes feels less critical than people expect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course it matters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But in many situations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>people with exceptional business insight<\/li>\n\n\n\n<li>or near-native foreign language ability<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">can outperform CPAs operationally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Deal Advisory, technical qualifications alone are not enough.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You must constantly improve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>communication<\/li>\n\n\n\n<li>commercial understanding<\/li>\n\n\n\n<li>analytical thinking<\/li>\n\n\n\n<li>and execution ability.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, the most rewarding part is feeling my capabilities improve over time through that investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And honestly, the feeling of delivering exactly what a client wants after pouring everything into a project is incredibly satisfying.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That feeling becomes the motivation that keeps me continuing this career despite the intensity.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">6. What do you think are your strengths in this profession?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">I think my biggest strength is emotional steadiness.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even when I was in Audit, I never hated audit work itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I transferred because:<br>\u201cDeal Advisory was what I truly wanted to do.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I think I was able to survive both environments relatively well because I consistently tried to maintain a mindset of:<br>\u201cThis too shall pass.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course\u2026 sometimes that mindset temporarily breaks when unexpected projects appear ?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">7. How did you prepare for this career?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The most important requirement was obviously obtaining the CPA license.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Without a KICPA qualification, entering either:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Audit<\/li>\n\n\n\n<li>or Deal Advisory<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">at a Big 4 firm is extremely difficult.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While working in Audit, I also spent a great deal of time studying:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial statements<\/li>\n\n\n\n<li>operational processes<\/li>\n\n\n\n<li>and accounting systems.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Many senior professionals advised me that:<br>the financial statement analysis skills developed during audit become highly useful later in Deal Advisory and due diligence work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another important preparation was honestly physical fitness.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not only Deal Advisory, but Big 4 accounting work in general requires significant stamina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are always multiple deadlines, and overtime work is extremely common.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To manage that physically, I consistently work out before going to the office.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">8. If you could return to freshman year of university, would you choose the same career again?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, I think I would.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I probably would still experience some uncertainty and wandering early on.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But if I encountered that same Corporate Finance project again, I believe I would ultimately choose the same path.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although my plans to seriously study:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>English<\/li>\n\n\n\n<li>and Python<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">have continuously been postponed ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">overall, I still feel satisfied with my career progression so far.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even if I returned ten years into the past, I think I would still:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>study accounting<\/li>\n\n\n\n<li>build practical financial statement experience through Audit<\/li>\n\n\n\n<li>and eventually transition into Deal Advisory.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">9. What direction do you envision for your future career?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">My long-term goal is to become an M&amp;A specialist.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Right now, I\u2019m still learning:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>through projects<\/li>\n\n\n\n<li>through people<\/li>\n\n\n\n<li>and through practical experience inside the Deal Advisory division.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">But eventually, I would like to work at:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a Private Equity firm<\/li>\n\n\n\n<li>or an Investment Bank.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Currently, I\u2019m considering both:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>domestic opportunities<\/li>\n\n\n\n<li>and international opportunities.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If Korea\u2019s economic environment continues struggling, I may invest more heavily into foreign languages and pursue work abroad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To prepare for that future, I\u2019m continuously studying:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>English<\/li>\n\n\n\n<li>specialized industry materials<\/li>\n\n\n\n<li>and automation\/programming tools.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sometimes people ask:<br>\u201cIf you can already do this work inside an accounting firm, why consider moving elsewhere?\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">My answer is simple:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even when people perform similar work, it matters greatly which player actually controls the transaction and decision-making process.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">10. What would you like to say to students considering this profession?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The accounting profession is honestly far broader than most people imagine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even just looking at the core CPA subjects:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial Accounting<\/li>\n\n\n\n<li>Cost Accounting<\/li>\n\n\n\n<li>Tax<\/li>\n\n\n\n<li>Corporate Finance<\/li>\n\n\n\n<li>Auditing<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">each one can branch into countless different career paths.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, technology and industries continue evolving rapidly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>entirely new business models<\/li>\n\n\n\n<li>and completely new transaction structures<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">will continue appearing in the future.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fifteen years ago, people would never have believed that:<br>you could rent cars directly from your phone through a platform business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Today, mobility platforms have become enormous industries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So for students currently preparing for the CPA journey:<br>I hope you study with the mindset that you can eventually become a specialized accounting professional in almost any industry.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Beyond textbooks and problem books, there are many fascinating experiences and careers waiting ahead ?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">That concludes the fourth interview in the \u201c10 Questions by Profession\u201d series with a CPA from PwC Korea\u2019s Deal Advisory division ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, I found the discussion about:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial due diligence<\/li>\n\n\n\n<li>valuation<\/li>\n\n\n\n<li>and long-term M&amp;A career goals<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">especially inspiring.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As mentioned during the interview, I\u2019ll also organize a future KICPA\/finance series explaining technical terms such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial due diligence<\/li>\n\n\n\n<li>valuation<\/li>\n\n\n\n<li>and related Deal Advisory concepts ?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Once again, thank you sincerely to the interviewee for taking the time to participate in this interview.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I\u2019ll return again soon with the next \u201c10 Questions by Profession\u201d interview series!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hello everyone, this is Global CPA ?? Welcome back to the \u201c10 Questions by Profession\u201d series. For the fourth interview [&hellip;]<\/p>\n","protected":false},"author":276482313,"featured_media":30,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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