{"id":167,"date":"2026-05-21T21:58:12","date_gmt":"2026-05-21T12:58:12","guid":{"rendered":"https:\/\/gaap-bridge.com\/?p=167"},"modified":"2026-05-21T21:58:12","modified_gmt":"2026-05-21T12:58:12","slug":"career-interview-series-06-10-questions-with-a-uscpa-consultant-at-kpmg-korea","status":"publish","type":"post","link":"https:\/\/gaap-bridge.com\/?p=167","title":{"rendered":"Career Interview Series 06  \u2013 10 Questions with a USCPA Consultant at KPMG 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\">This time, I invited a USCPA currently working in the CS Division at KPMG Korea \u2014 a career path many people become curious about after obtaining the USCPA license.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I think this interview will be especially helpful for readers wondering:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cWhat kind of career can I pursue after passing the USCPA?\u201d<\/li>\n\n\n\n<li>\u201cCan USCPAs work in consulting?\u201d<\/li>\n\n\n\n<li>\u201cWhat kind of work do accounting consultants actually do?\u201d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Then let\u2019s begin the interview ?<\/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 first-year Manager in the CS Division at KPMG Korea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After graduating from university in Korea, I worked for approximately six years at Hyundai Motor Company and an LG-affiliated company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In 2022, I passed the USCPA exam and later joined KPMG Korea, where I have now worked in the CS Division for two 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 firm and division?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG Korea, more formally Samjong KPMG, is one of the Big 4 accounting firms and is divided into four major divisions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Audit<\/li>\n\n\n\n<li>Tax<\/li>\n\n\n\n<li>Deal Advisory<\/li>\n\n\n\n<li>and CS (Consulting Services).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Audit division primarily performs:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>audit engagements<\/li>\n\n\n\n<li>internal control advisory<\/li>\n\n\n\n<li>and financial statement consulting.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Tax division handles tax compliance and tax advisory services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Deal division focuses on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M&amp;A<\/li>\n\n\n\n<li>financial due diligence<\/li>\n\n\n\n<li>and valuation work.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Meanwhile, the division I belong to mainly performs management consulting and operational advisory work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">More specifically, our team handles Process Innovation projects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In simple terms, we:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>analyze a company\u2019s current operational processes<\/li>\n\n\n\n<li>identify bottlenecks or inefficiencies<\/li>\n\n\n\n<li>and improve processes related to:\n<ul class=\"wp-block-list\">\n<li>finance<\/li>\n\n\n\n<li>cost accounting<\/li>\n\n\n\n<li>manufacturing<\/li>\n\n\n\n<li>procurement<\/li>\n\n\n\n<li>logistics<\/li>\n\n\n\n<li>and sales operations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Our ultimate goal is helping companies improve profitability and operational efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Importantly, we do not only provide recommendations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We also participate in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SAP ERP system design<\/li>\n\n\n\n<li>and ERP implementation projects.<\/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\">Our Team Structure<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Our team is divided into three major groups:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Operations Consulting<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This group analyzes current business processes and identifies operational improvement opportunities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. SAP ERP Design<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This group designs ERP structures and workflows based on those improvement strategies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. SAP ERP Implementation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This final group actually configures and builds the ERP system for the client.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">Compared to Deal or Tax divisions, which often work mainly from headquarters, our consulting teams frequently work on-site at client companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, I think that is one of the biggest advantages of this role.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Each project involves:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>different industries<\/li>\n\n\n\n<li>different client teams<\/li>\n\n\n\n<li>and different operational environments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">That creates excellent networking opportunities and allows us to deeply understand various industries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, one downside is that unlike Audit or Tax, we do not really have a traditional \u201cbusy season.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, you could say we are busy all year round ?<\/p>\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\">Within our team, I mainly perform:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial accounting<\/li>\n\n\n\n<li>and management accounting operations consulting.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Internally, we often call this role:<br>FCM (Financial Chain Management) Consulting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">My main responsibilities involve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>analyzing clients\u2019 accounting and management accounting processes<\/li>\n\n\n\n<li>and identifying areas for operational improvement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To briefly explain:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Financial Accounting (FI in SAP ERP terminology)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This area focuses on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial reporting<\/li>\n\n\n\n<li>journal entry processing<\/li>\n\n\n\n<li>tax reporting<\/li>\n\n\n\n<li>closing procedures<\/li>\n\n\n\n<li>and treasury management.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Essentially, it supports external financial reporting and compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Management Accounting (CO in SAP ERP terminology)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This area focuses more on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>internal cost management<\/li>\n\n\n\n<li>cost allocation<\/li>\n\n\n\n<li>and operational profitability analysis.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Companies using SAP ERP often rely heavily on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>standard costing systems<\/li>\n\n\n\n<li>and internal cost structures,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">which management accounting teams operate and maintain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As for my consulting responsibilities specifically, I currently work on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial closing process optimization<\/li>\n\n\n\n<li>treasury process improvement<\/li>\n\n\n\n<li>internal control system implementation<\/li>\n\n\n\n<li>standard cost design<\/li>\n\n\n\n<li>and cost structure improvement projects.<\/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\">After graduating from university in Korea, I worked in HR operations for about six years at Hyundai Motor Company and an LG-affiliated company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even during university, however, I had always been deeply interested in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>finance<\/li>\n\n\n\n<li>and cost accounting.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I consistently wanted to move into accounting-related work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Then one day, a close friend suggested:<br>\u201cWhy don\u2019t you try becoming a CPA?\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That conversation became the turning point.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I began studying for the USCPA exam in May 2021 while continuing my full-time job.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After balancing both work and study for approximately 11 months, I passed all four sections with an average score of 91.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After passing the exam, I joined KPMG Korea and moved into financial and management accounting consulting work.<\/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\">Personally, I believe the two biggest advantages of my current profession are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>meritocracy<\/li>\n\n\n\n<li>and work autonomy.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In many general corporations, promotions tend to follow:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>predefined timelines<\/li>\n\n\n\n<li>and fixed hierarchical structures.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Accounting firms also have promotion standards, of course.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if someone demonstrates:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>strong performance<\/li>\n\n\n\n<li>or high contribution to the firm,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">career advancement can happen much faster.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I personally benefited from that system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At our firm, promotion to Manager typically requires around three years of service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fortunately, I was promoted after only two years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding autonomy:<br>our division operates with a strong results-oriented culture.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As long as you complete your assigned work by the deadline, there is significant flexibility.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sometimes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>you can leave early<\/li>\n\n\n\n<li>work independently<\/li>\n\n\n\n<li>or even skip unnecessary office attendance altogether ?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Compared to more traditional corporate environments, I personally find that flexibility very attractive.<\/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 greatest strengths are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>foreign language ability<\/li>\n\n\n\n<li>and persistence.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Currently, I can speak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Korean<\/li>\n\n\n\n<li>English<\/li>\n\n\n\n<li>Russian<\/li>\n\n\n\n<li>and Uzbek fluently.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Language ability becomes extremely useful:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>when communicating with clients<\/li>\n\n\n\n<li>reviewing documents<\/li>\n\n\n\n<li>or handling international projects.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Another important strength is persistence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In consulting work, there are many situations where:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I initially do not fully understand a process<\/li>\n\n\n\n<li>or the work becomes extremely difficult.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">But I\u2019ve realized that if I continue pushing through persistently, good results eventually appear.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course\u2026 after projects end, I sometimes spend several days sleeping at home from exhaustion ?<\/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\">If someone wants to perform:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial consulting<\/li>\n\n\n\n<li>or management accounting advisory work<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">inside an accounting firm, having a CPA qualification such as the USCPA is extremely important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course, professionals with corporate finance experience can also enter consulting roles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, holding a CPA license definitely helps when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>understanding broader accounting structures<\/li>\n\n\n\n<li>and performing operational consulting work.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, I believe people without sufficient accounting framework knowledge may struggle to see the \u201cbig picture\u201d during consulting engagements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another thing I strongly recommend is:<br>exercise ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Working at an accounting firm requires tremendous physical stamina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No matter how stressful projects become, consistent exercise helps:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>relieve stress<\/li>\n\n\n\n<li>improve endurance<\/li>\n\n\n\n<li>and ultimately improve work performance as well.<\/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\">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, absolutely.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If I could go back to freshman year, I would probably begin preparing for the USCPA at a much younger age and start my career directly inside an accounting firm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I do not regret my previous corporate experience or the years I spent there.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, I do think I could have entered a profession more aligned with my personality earlier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I enjoy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>numbers<\/li>\n\n\n\n<li>performance-driven environments<\/li>\n\n\n\n<li>and measurable achievement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">So even if I restarted life from the beginning, I believe I would still choose this profession again.<\/p>\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\">If someone obtains the USCPA license, I strongly recommend experiencing work inside an accounting firm at least once.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When I was studying for the exam, I often wondered:<br>\u201cWhy am I learning all of this?\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But once I actually entered practice, many of those questions naturally disappeared.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because I had already studied:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>accounting theory<\/li>\n\n\n\n<li>finance<\/li>\n\n\n\n<li>and business structures,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I was able to adapt quickly and benefit greatly from that knowledge in real consulting work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accounting firms also provide opportunities to experience many practical applications of the theories learned during the USCPA journey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So my recommendation is:<br>join an accounting firm first, gain diverse experiences, and then gradually discover which field fits you best.<\/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\">First, I would encourage students to seriously think about:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>what they are truly good at<\/li>\n\n\n\n<li>and what they genuinely enjoy.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In reality, it is surprisingly rare for:<br>\u201cwhat you love\u201d<br>and<br>\u201cwhat you are good at\u201d<br>to perfectly overlap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Social media often tells people:<br>\u201cFollow what you love.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But personally, I would recommend:<br>doing what you are genuinely good at.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When you excel at something:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>confidence grows<\/li>\n\n\n\n<li>satisfaction increases<\/li>\n\n\n\n<li>and self-belief becomes stronger.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To be honest, I would not necessarily say my current work is something I \u201clove.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But I do believe it is something I am genuinely good at.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, I hope students can move forward with confidence and enjoy the present moment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Job preparation periods can feel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>stressful<\/li>\n\n\n\n<li>uncertain<\/li>\n\n\n\n<li>and overwhelming.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">But these moments will eventually pass.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you continue working hard consistently, difficult periods naturally become part of your growth story.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So rather than shrinking back in fear, I hope you can approach the future with confidence ?<\/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 interview with a USCPA consultant from KPMG Korea\u2019s CS Division ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, I had always wondered what kind of practical work USCPAs actually perform after obtaining the license.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So it was fascinating to hear about:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>process innovation<\/li>\n\n\n\n<li>ERP consulting<\/li>\n\n\n\n<li>management accounting consulting<\/li>\n\n\n\n<li>and SAP implementation projects.<\/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 despite an incredibly busy schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I\u2019ll return again soon with the next \u201c10 Questions by Profession\u201d series ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hello everyone, this is Global CPA ?? Welcome back to the \u201c10 Questions by Profession\u201d series ? This time, I 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