Korea Accounting Manager Level 2 exam-day guide
Korea Accounting Manager Level 2 · Prepare for the day ahead.
Your checklist
Admission ticket / exam registration confirmation
Print or save the confirmation issued by the administering body. Verify the exam date, session time, test site address, and your name and date of birth exactly as registered. If the ticket has not arrived or the details differ, contact the provider immediately; do not assume it can be corrected on the day.
Photo ID matching your registration
Bring the original government-issued photo ID whose number you used when registering (typically resident registration card, passport, or driver's license). A copy, photo on a phone, or expired document is commonly refused. Confirm with the provider which ID types are accepted and whether the name must match the registration exactly.
Acceptable calculator
Confirm with the provider whether a calculator is permitted and, if so, which models or functions are allowed. Non-programmable financial or scientific calculators are the usual expectation, but this varies by sitting. Remove or do not rely on stored formulas; check battery and bring a spare if allowed.
Writing instruments and eraser
Bring black ballpoint pens or pencils plus an eraser and, if the answer sheet is machine-read, a compliant pencil. Some providers supply or prohibit certain items; confirm with the provider rather than bringing extra devices.
Watch (non-smart)
Many test halls do not display a reliable clock and phones must be off. A simple analog or non-smart digital watch helps with time allocation. Smartwatches and any device with communication or storage capability are almost always banned; confirm the provider's device policy.
Review the official exam notice and prohibited-items list
Re-read the provider's notice for the sitting: entry cut-off time, permitted items, and penalties for prohibited devices. Rules can change between sittings, so rely on the current notice, not on what a colleague experienced last year.
Confirm the test site route and arrival buffer
Check the exact building and room, not just the site name, and plan to arrive well before the entry cut-off. Traffic and parking near large test sites are unpredictable. Confirm with the provider what happens if you arrive after the cut-off.
Plan for breaks, water, and medication
Confirm the provider's policy on leaving the room, restroom access, and bringing water or necessary medication. If you need an accommodation for a medical condition, request it in advance through the provider's stated process; on-the-day requests are often not possible.
Study materials kept outside the test room
Notes, textbooks, and formula sheets must not be at your desk. Plan where to leave them (bag storage or off-site) and confirm whether bags are allowed inside the building.
Answer-sheet mechanics practice
If the exam uses a machine-read answer sheet, practice transferring answers accurately and leaving no stray marks. Confirm the marking method (mark-sense, OMR, or online) with the provider so you practise the right format.
Time-allocation plan by section
Write down the number of questions and minutes per section and decide a per-question pace plus a checkpoint time. Know in advance which topics you will skip and return to, so you do not lose minutes on a single calculation.
Rest and logistics the night before
Sleep, prepare clothes and the checklist items by the door, and set two alarms. Avoid last-minute cramming of new material; a short review of formulas and error patterns is more useful.
Plan the day
Switch from learning new content to consolidation. Re-read your own summary of high-frequency topics such as financial statement preparation, revenue and expense recognition, inventory and depreciation calculations, and tax-adjustment items, and redo a small set of questions you previously got wrong. Confirm all logistics: admission ticket details, ID, test site address, and transport plan. Check the provider's notice for any change in permitted items or entry time.
Do one timed mini-simulation under exam conditions to calibrate pace, then review only the errors. Build a one-page formula and rule sheet in your own words (for example, present-value factors, depreciation methods, and the structure of adjusting entries) and use it for review, not in the room. Stop studying new or obscure topics.
Pack the checklist: admission ticket, ID, permitted calculator with fresh battery, pens/pencils, eraser, non-smart watch, and water if allowed. Reconfirm the room and arrival time and set alarms. Do a light review of your one-page sheet and error log, then stop early. Eat a normal meal and sleep at your usual time; do not stay up reviewing.
Eat a proper breakfast, dress in layers for an uncertain room temperature, and leave with a generous buffer for traffic and finding the room. Do not bring study notes into the test room. Arrive before the entry cut-off; if something goes wrong (lost ID, transport delay), contact the site staff or provider immediately rather than waiting.
Read the instructions and check the number of pages and questions against the cover. Write your identifying details correctly and confirm the marking method. Note the start and end times and set your checkpoint times on your watch. Scan the paper briefly to identify heavy calculation questions before starting.
Work in passes. Answer the questions you know first, mark uncertain ones, and skip long calculations to return to later. Keep to your per-question pace and check the clock at each checkpoint. Show calculation steps where the format awards partial credit, and keep units and signs consistent.
Stop new long calculations and transfer or verify all answers on the answer sheet. Check that no question is blank, that marks are clean, and that question numbers align with answers. Re-check the most error-prone items: sign conventions, whether a question asks for a total or a per-unit figure, and rounding instructions.
Note which topics felt weak while memory is fresh, and record the result-release date and method stated by the provider. Do not discuss or attempt to reconstruct specific questions with others in a way that breaches the provider's confidentiality rules.
Rules to check
Bring the original photo ID that matches your registration and present it on request. If your ID is lost or the name differs from the registration, contact the provider before the exam; acceptance of alternative documents is decided by the provider, so confirm with the provider rather than assuming.
Arrive before the stated entry cut-off. Late arrival may mean exclusion from the room, and the exact cut-off and grace period are set by the provider; confirm with the provider in advance and do not rely on being admitted.
Keep phones, smartwatches, earbuds, and any communication or storage devices switched off and stored as instructed. Using or even holding such a device during the test is commonly treated as misconduct; confirm the provider's prohibited-items list and penalties.
Do not bring notes, formula sheets, textbooks, or annotations into the test room unless the provider explicitly permits open-book or supplied reference material. Confirm the permitted-materials rule for your sitting.
Follow the invigilator's instructions on breaks and restroom use. Leaving the room may be restricted or escorted, and no extra time is normally granted; confirm the break policy with the provider and plan water intake accordingly.
Do not communicate with other candidates during the test, do not look at others' papers, and do not attempt to copy, photograph, or remove exam materials. Suspected cheating is handled under the provider's misconduct procedure, which may include score invalidation.
Follow the provider's rules on requesting a deferral, refund, or re-sitting if you are ill or cannot attend. These are time-limited and set by the provider, so confirm the deadline and required evidence with the provider as early as possible.
Understand how the exam is scored before the day: whether negative marking applies, whether partial credit is given for calculations, and what the pass mark is. These details are set by the provider and can change, so confirm with the provider using the current official notice rather than second-hand information.