Welcome to HAY, KALB AND ASSOCIATES, a multidisciplinary practice comprising the first -- and only – law firm established in the history of the DPRK (Democratic People's Republic of Korea), otherwise known as North Korea, as well as the first foreign-invested accounting practice.

HKA's opening is the culmination of several years' of planning by the DPRK as part of its ongoing program of economic modernization and internationalization of its business relations worldwide. HKA operates under an exclusive license and under mandate granted by central governmental organs of the DPRK operating in the legal and in the accounting and auditing fields respectively, and is specifically aimed at paving the way as rapidly as possible for the full opening of the legal and accounting services markets in the country.

Founded in 2004, on August 15, the Independence Day of both Koreas, under special authorization and exclusive licenses granted by the Korea External Economic Law Authority, (“KEELA”), the only entity in the DPRK charged with the supervision of foreign investment projects as well as the formulation and implementation of economic-related laws and regulations.

HKA is located in central Pyongyang , in the capital city's most famous and prestigious square, and in close proximity to all major business hotels.

With its exclusive license, experienced staff and multilingual foreign principal, and with affiliations already being established in different countries worldwide, HKA is uniquely placed as the sole multidisciplinary practice in the country offering not only ground-breaking Legal Services, but also a Business Consultancy and Accounting Services to the foreign business community.