We offer our distinctive expertise 

from business inception to expansion

비즈니스 시작부터 

성장하는 단계까지

우리만의 노하우를 

제공합니다.

Our Services

재무자문(M&A)

펍스케일 회계법인과 함께하는 IPO 자문으로, 기업의 주식시장 진입을 완벽하게 준비하세요. 우리는 상장하는 과정을 전반적으로 지원하며, IPO 준비와 실행에 필요한 전략적 조언과 풍부한 경험을 제공합니다. 재무, 법률, 시장 분석 등을 철저하게 평가하고, 상장 절차와 장단점을 상세히 설명하여 기업이 최상의 결과를 이끌어내도록 돕습니다. 펍스케일과 함께라면 공개 시장 진입을 위한 정보와 도움을 얻으며 더 나은 성과를 창출할 수 있습니다.

Q. IPO를 준비하려면 어떤 것 부터 준비하는 것이 좋을까요?

회사가 상장을 하기 위한 요건을 갖추기 위하여 다음 세가지를 순서대로 준비해야 합니다.

1) 기존에 일반회계기준으로 작성된 재무제표를 K-IFRS(한국채택국제회계기준)에 따른 재무제표로 변환해야 합니다.

2) ‘내부회계관리제도’를 구축하고 운영해야 합니다.

3) 지정감사를 신청하여 감사를 받아야 합니다. 이 모든 절차는 사전에 잘 대비하여 원활하게 진행될 수 있어야 합니다.




Q. 회사의 기존 재무제표와 K-IFRS 기준 재무제표 차이는 무엇인가요?
K-GAAP(일반기업회계기준)은 회계원칙을 세부적으로 규정하고 있습니다. 반면에 K-IFRS(한국채택국제회계기준)은 일반적인 원칙만을 제시하고 합리적인 근거에 따라 재무제표를 작성합니다. 상장을 목표로 하는 경우, 기존 작성된 재무제표를 K-IFRS 기준의 재무제표로 전환하고 이에 대한 외부감사인의 감사보고서를 상장 심사 서류로 첨부해야 합니다.



Q. 내부회계관리제도는 어떤 것인가요?
회사의 재무제표가 신뢰성 있게 작성되기 위해서는 회사의 내부 프로세스의 통제절차가 잘 구성되어 있어야 합니다. 내부회계관리제도는 재무제표에 영향을 미치는 자금, 회계, 생산, 영업활동 등 주요 활동에서 발생할 수 있는 오류, 부정을 예방하기 위한 검토, 승인 등의 통제절차 입니다.



Q. 상장에 내부회계관리제도가 필수인가요?
상장예비심사시 내부회계관리제도 구축 여부를 확인하며, 상장 이후에도 외부감사인으로부터 내부회계관리제도에 대한 의견을 받아야 합니다. 회사마다 프로세스가 다르기때문에 회사에 적합하고 필수적인 내부통제를 구축하고 운영하기 위해서는 현업 인터뷰를 통한 충분한 기간이 필요합니다. 상장을 준비하신다면 전문가의 도움을 받아 내부회계관리 구축하는 것이 필수적입니다.




Q. IPO 지정감사는 기존 감사와 무엇이 다른가요?
상장을 준비중인 회사는 증권선물위원회에서 지정한 감사인으로부터 회계감사를 받아야 합니다. 지정감사의 경우, 금융당국에서 좀 더 엄격한 감사절차를 요구하기 때문에 이전에 회사가 받아온 감사보다 감사대응에 필요한 업무량이 훨씬 많아지게 됩니다.



Q. 지정감사를 대응하기 위한 서비스도 제공받을 수 있나요?
지정감사를 받는 회사는 현금흐름표를 포함한 재무제표와 주석을 작성해야 합니다. 또한 전자공시를 위한 DSD 파일을 만들고 감사인의 질의사항에 답변하고 수정사항을 반영해야 합니다. K-IFRS를 처음 도입한 회사의 경우 감사인 대응에 많은 어려움을 겪습니다. 펍스케일은 K-IFRS 기준의 재무제표 및 주석 작성, 전자공시를 위한 DSD파일 작성 뿐만 아니라 감사인과 커뮤니케이션까지 지원하여 회사가 원활하게 상장할 수 있도록 지원합니다.


Contact

회사가 성장에만 집중할 수 있도록, 

우리는 전문적인 비즈니스 서비스를 제공합니다.

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Article 1 Consent to Collection of Personal Information and Collection Method
< The name of a company or website > (“URL” hereinafter “Website”) shall establish a procedure for allowing customers to click the button “Agree” to the terms of use, collection of personal information, and details of personal information used. Customers shall be deemed to have agreed to the collection and use of their personal information by clicking the “Agree” button.

Article 2 Personal Information Items Collected and Purpose of Using Personal Information
“Personal Information” means information on living persons and refers to their names, resident registration numbers, or any other information that identifies such persons. (Even if such information alone cannot identify a certain person, such information that can be easily combined with other information and be used to identify such a person.)

The Website has the following purposes for collecting and using customers’ personal information:

Personal information of general members
- Time of collection: Signing up for membership
- Mandatory collection items: ID, password, e-mails, names *required to be revised*
- Optional collection items: Profile images, date of birth, telephone number, address *required to be revised*
- Purpose of using personal information: Signing up for membership, customer consulting for the use of services, and delivery of notices
- Retention period: Immediately deleted upon withdrawal of membership or retained for five (5) years for purchasing members

Order information (including members and non-members)
- Time of collection: Upon placing orders
- Mandatory collection items: Information of customers placing orders (name, address, telephone, and e-mail), information on recipient (name, address, telephone), payment approval information
- Optional collection items: Delivery of messages
- Purpose of using personal information: Payment and delivery of ordered products
- Retention period: Retained for five (5) years

Article 3 Collection of Personal Information via Cookies
The Website may install and operate cookies that store and frequently retrieve customers’ information. A cookie means a small amount of text files that a website sends to users’ computer browsers (Internet Explorer, and others)
1) Purposes of using cookies
- Providing differentiated information, depending on individuals’ interests
- Analyzing the access frequency or staying time of users, identifying users’ tastes and interests, and using them for target marketing and as a measure for service improvement
- Tracing the information on items purchased and items to which users pay attention, and providing tailor-made services
2) Operation of cookies and rejection of cookiesCookies are stored at the hard disk of users’ computers. Cookies identify users’ computers but do not personally identify users.
In addition, customers may accept or reject all cookies, or go through checks whenever cookies are stored by changing settings on their web browser.
However, if customers refuse to store cookies, they may not use some services that require them.
3) Method for changing settings to reject cookies
A. Internet Explorer
Directly change settings by clicking Tools > Internet Options > Personal Information tab on the upper menu of a web browser
B. Chrome
Directly change settings by clicking Menu icon on the upper right bar of a web browser >Settings > Advanced Settings on the bottom of the screen > Contents Setting button on Personal Information section > Cookies section

Article 4 Periods of Retaining and Using Personal Information and Destruction of Personal Information
1) Customers’ personal information shall be destroyed without any delay after the purposes of collection and use of their personal information have been fulfilled. However, if customers’ personal information needs to be retained for a certain period of time for the following purpose of verifying transaction parties’ rights and obligations in accordance with provisions of relevant statutes, such as the Protection of Consumers in e-commerce and Other Transactions Act, such information shall be retained for the specified period:
A Article 6 of the Protection of Consumers in e-commerce and Other Transactions Act
- Records on contracts or withdrawal of offers: Retained for five (5) years
- Records on payments and the supply of goods: Retained for five (5) years
- Records on the resolution of customers’ complaints or disputes: Retained for three (3) years
B Article 15.2 of the Protection of Communication Secrets Act
- Log-in records: Retained for three (3) months
C Other related statutes
2) The Website shall destroy personal information in the following manner.
A. Destruction procedure-The information entered for membership sign-up shall be transferred to a separate database (in case of information on paper, a separate filing cabinet), stored for a certain period of time in accordance with internal guidelines and other relevant statutes, and then destroyed.
- The above personal information shall not be used for any purposes other than for the purposes stipulated by law.
B. Destruction methods-Personal information printed out on paper shall be destroyed by shredding or burning. - Personal information in electronic file format shall be entirely destroyed by technological methods so that they may not be restored or regenerated.
3) The Website shall give dormant members (who have not used services for the last twelve (12) months) a notice on the forfeiture of membership in accordance with Article 29.2 of the Act on Promotion of Information and Communications Network Utilization and Information Protection. If such members fail to reply to such a notice, they may be considered to have forfeited their membership at the Website’s discretion. In such a case, dormant members’ personal information may be stored and managed separately from other members’ personal information. Such personal information that is separated and stored shall be destroyed after the lapse of the statutory retention period. In case a customer makes a request, then such a customer’s personal information that is not destroyed shall be made available again at the time of resuming the use of services.

Article 5 Provision of Personal Information for Third Parties
1) The Website shall neither use customers’ personal information nor provide such information for other persons, companies, and institutions beyond the scope of Article 1 above (Personal Information Items Collected and Purpose of Using Personal Information).
2) The following cases are exceptions.
A. When customers’ personal information is required by relevant institutions for investigative purposes in accordance with relevant statutes
B. When customers’ personal information is provided in a form that cannot identify certain individuals for advertisers, suppliers, or research organizations to compile statistics or conduct academic or market research
C. When customers’ personal information is requested in accordance with pre-determined procedures under other relevant statutesEven if personal information is provided in accordance with the foregoing, we do our best to ensure that such information is not indiscriminately provided against the original purpose of collection and use of such information.

Article 6 Outsourcing of Personal Information Processing
The Website outsources the processing of users’ personal information to outside professional organizations as follows for the smooth conduct of businesses, such as provision of better services and customers’ convenience.
- Delivery of ordered products: OO Delivery Service *required to be revised*
- Establishing and maintaining computer systems: Hosting companies *required to be revised*
- Delivery tracking system service: Goodsflow Inc.
- Payment and escrow service: PG *required to be revised*
- Self-authentication, i-PIN service: Dream Security Inc.
※ The information shared with outsourcing companies shall be limited to the minimum information required to fulfill the original purpose of outsourcing. In addition, optional personal information is provided for outsourcing companies at the request of customers for services.
※ The list of outsourcing companies may be subject to change, depending on changed services and contractual periods. Any change in this list shall be announced in advance via notices. Customers participating in short-term events shall be individually notified of such events.

Article 7 Access and Modification of Personal Information

1) Customers may access or modify their personal information registered at the Website at any time. Customers may click the Change Members’ Information menu and directly access or modify their personal information. They may also request for such access or modification by sending e-mails or written requests to a chief privacy officer or a personal information handling employee at the Website. Then, the Website shall take relevant measures without any delay.
2) If customers demand the correction of any errors in their personal information, such personal information shall be neither used nor provided by the Website until such errors have been corrected.
3) If incorrect personal information has been already provided for any third party, then the Website shall immediately notify such third party of the result of correction of this information and have this third party also modify the information.

Article 8 Withdrawal of Consent to Collection, Use, and Provision of Personal Information
1) Customers may withdraw their consent to the collection, use, and provision of their personal information that is made available when signing up for membership at any time. They may do so by clicking Withdrawal of Consent (Membership) in the Personal Information Management Menu on the initial landing page of the Website. They may also do so by contacting the chief privacy officer of the Website in writing, by telephone, or through e-mail. Then, the Website shall immediately take necessary measures, such as deletion of personal information. The Website shall immediately notify customers of such measures, including withdrawal of consent and destruction of personal information.
2) The Website shall take necessary measures to ensure that customers withdraw their consent (membership) to the collection of their information through an easier method than what they used to give their consent to the method of collecting personal information.

Article 9 Measures for Ensuring the Security of Personal Information
The Website shall take technological/administrative/physical measures required for ensuring the security of personal information in accordance with Article 29 of the Personal Information Protection Act.
1. Encryption of personal information
Users’ personal information, including passwords, is stored and managed and is only known to the users who own that information. Important data is secured with separate features, such as the encryption and locking of files and transmitted data.
2. Technological measures against hacking
The Website shall install, regularly update, and check security porgrams to ensure that personal information is not leaked and damaged due to hacking or computer viruses. It shall also install systems in areas to which access from the outside is controlled, as well as technologically/physically inspect and block such areas.

Article 10 Protection of Personal Information of Children under Fourteen Years of Age
The Website deems the protection of children’s personal information in online environments to be also important. It does not allow children under fourteen years of age who require the consent of their legal counsel to apply for membership. If such childern sign up for the Website or provide their personal information due to the theft of their names and information or abuse of systems, then their legal counsels may exercise all rights.

Article 11 Chief Privacy Officer
The Website appoints the following chief privacy officer who is responsible for the handling of personal information and the handling of customers’ complaints regarding personal information and damage reliefs.

▶ Chief Privacy Officer
- Name: *required to be revised”
- Title: *required to be revised”
- Job grade: *required to be revised”
- Contact point: *required to be revised”

Article 12 Modification of the Guideline on Personal Information Processing
This guideline on personal information processing shall take effect on its effective date. Any addition of change under statutes and this guideline, and deletion and correction of anything in this guideline shall be announced via notices seven (7) days prior to the effectuation of such addition, deletion, or correction.

IPO Advisory

Prepare your company for a successful stock market debut with Pupscale Accounting Firm's IPO advisory services. We provide comprehensive support, evaluating financial, legal, and market factors to optimize outcomes. With Pupscale, you can access the information and assistance needed for a successful market entry.

Q. What should be our initial preparation for an IPO?

To fulfill the requirements for listing, three key steps must be carefully executed: 

1) Transition the previously prepared financial statements, following general accounting standards, into financial statements compliant with K-IFRS.

2) Establish and effectively operate an internal accounting management system.

3) Establish and effectively operate an internal accounting management system.

Each of these procedures should be meticulously prepared and seamlessly executed to meet the listing criteria. 



Q. How do the company's existing financial statements differ from 
K-IFRS-based statements?

K-GAAP provides detailed accounting principles, whereas K-IFRS offers broader principles and constructs financial statements reasonably. To prepare for listing, 

it's crucial to convert current financial statements to K-IFRS and include an external auditor's report in the listing review documentation.



Q. What is the internal accounting management system? To secure the accuracy of a company's financial statements, it's crucial to establish a robust internal accounting management system. This system includes control procedures like reviews and approvals, which prevent errors and irregularities in significant areas such as finance, accounting, production, and business operations, all of which directly influence the financial statements.



Q. Is an internal accounting management system crucial 
for IPO?

In the initial listing review and beyond, it's vital to confirm the presence of an established internal accounting management system and seek external auditors' input. As each company's processes are unique, creating effective internal controls takes time, including field interviews. For listing preparations, expert assistance is crucial in setting up the internal accounting management system.



Q. How does the IPO designated audit differ from a standard audit?

Companies getting ready for an IPO are subjected to an audit conducted by an auditor designated by the Securities and Futures Commission. Designated audits are subject to more stringent audit procedures mandated by financial authorities, resulting in a significantly heavier workload for audit responses compared to the company's prior audits.



Q. Can we get assistance for the designated audit process?

Companies facing designated audits must prepare financial statements, cash flow statements, and electronic disclosure DSD files. They are also tasked with responding to auditor queries and making necessary revisions. Transitioning to 

K-IFRS can pose challenges for newcomers. Pupscale aids in auditor communication, financial statement and note preparation in compliance with K-IFRS, and DSD file creation for electronic disclosure, facilitating a smoother IPO journey.



Contact

We offer professional business services, 

allowing your company to concentrate on growth.

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The name of the website 'Pupscale Accounting Corporation' (hereinafter referred to as the "Service"), I have read the following information and agree to provide my personal information collected by the Service to a third party as follows.

1. Person who receives personal information
Pupscale Accounting Corporation

2. Items provided
Name, Contact, E-mail

3. Purpose of using personal information of recipient
Contact

4. Period of holding and using personal information of person receiving personal information

Personal information shall be retained and used during the period of providing the service and destroyed so that the personal information of the person concerned can not be viewed or used when the user terminates the service (withdrawal of membership). However, the following cases shall be excluded.
If it is determined separately by the Act,

5. The customer has the right to refuse consent to the provision of personal information to third parties, and there is no disadvantage to the refusal of consent. However, the service will not be available or the service will be restricted according to the purpose of using the service.

6. General information regarding the handling of personal information that is not listed above is subject to the service's privacy policy. I fully understand, understand and agree to my consent to the provision of this personal information to third parties.


펍스케일 회계법인 | 사업자 등록번호 : 847-87-02989   

TEL : 02-999-6010   FAX : 02-6455-7017

E-mail : pupscale@pupscaleacc.co.kr   

주소 : 서울특별시 성동구 무학로 8-3, 2F

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