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David Kim, CPA, MSA has a strong background in finance and accounting. David Kim, CPA, MSA started their career at Yuanta Securities Korea Co Ltd in 1996 as an Assistant Manager, where they generated financial and managerial information and assisted with CPA audits. In 2005, they joined Deloitte as an Audit Senior, where they performed audit procedures on consumer business clients and interacted with clients during fieldwork. Since 2008, they have been working at Kiss Products, Inc. as the Head of Finance and Senior Finance Director. In this role, they are responsible for annual budgeting, financial and managerial reporting, and financing company-wide facilities and mortgages through collaboration with US and international banks.

David Kim, CPA, MSA (김상환) obtained a Bachelor's degree in Business Administration from Korea University between the years 1989 and 1997. David Kim, CPA, MSA later pursued a Master's degree in Accountancy with a focus in Accounting from the University of Illinois Urbana-Champaign, which they completed between 2004 and 2005. In addition to their educational background, David Kim holds the CPA certification from the AICPA, although the specific date of this achievement is not provided.