MyKIFRS MCP

Full-text search over Korean accounting standards and the official Q&A that interprets them, served as a remote MCP server for accounting professionals.

The corpus covers K-IFRS, K-GAAP (일반기업회계기준), interpretations, the Conceptual Framework, Korean auditing standards, ICFR (내부회계관리제도) standards, SME and non-profit accounting standards, the authoritative Q&A (회계기준원·금융감독원·신속처리질의·IFRS IC agenda decisions), KASB implementation task force (정착지원TF) discussions and audit-firm quality control meetings (품질관리실장 회의), KICPA quality control, review, assurance, ethics and valuation standards (latest editions), regulator-issued standards such as the non-profit (공익법인) and condominium (집합건물) accounting standards, and supporting material — Q&A education, exposure drafts, IASB updates, research reports, and KICPA auditor-disagreement council cases. Standards are stored paragraph by paragraph, and each paragraph carries the Q&A that cite it. Q&A and material that lost force after a standard changed are flagged (validity), together with the source that says so.

Sources are ranked in two tiers, and tier 1 is served by the two core search tools: search_standards returns standard paragraphs together with the KICPA- and regulator-issued standards, and search_qnas returns Q&A together with 정착지원TF and quality control meeting material. search_materials covers tier 2 — supporting material.

• Endpoint: https://mykifrs.eocpa.kr/mcp (Streamable HTTP, stateless)

• Protocol: MCP revision 2026-07-28 (per-request metadata, server/discover, no handshake) and 2025-11-25 and earlier (initialize) are both served on that one endpoint

• Credential: an eocpa token from eocpa.kr/token

• Nothing to install: register the URL in claude.ai, Claude Desktop, Claude Code, Cursor, or any Streamable HTTP client

• Landing page (Korean): eocpa.kr/mykifrs

Why

A language model can paraphrase an accounting standard; a practitioner has to cite it. The paragraph number, the exact wording, the conditions in the neighboring paragraphs, and the regulator's answer to the same question are what go into a memo. This server returns them verbatim: search hits point at a unique_key such as 1116-33, get_paragraph returns that paragraph with its surrounding context, and related_qnas lists the Q&A documents that were issued about it.

Related MCP server: KASB Accounting MCP

Tools

Every tool is read-only, idempotent, and local (SQLite + FTS5). No external call is made while serving a request.

Search behavior

• Tokens of three or more characters go to FTS5 (AND-joined, rank-ordered). One- and two-character tokens become LIKE filters, because the trigram index cannot match them. A query made only of short tokens still works but is ordered by standard number, not relevance.

• Search hits return a snippet with matched terms wrapped in ⟦…⟧. A snippet is a fragment; quote get_paragraph's content_text, never the snippet.

• unique_key is {standard number}-{paragraph number} and paragraph numbers are not digits-only (B58, AG12, 6.1.1). Pass the value verbatim.

Using the server

1. Get a credential

Request an eocpa token at eocpa.kr/token. Tool calls require it; discovery (initialize, tools/list, ping) works without one, so connector onboarding never fails on authentication.

2. Connect

The credential can travel in any of these slots; the server treats them identically:

claude.ai (web) — the custom connector dialog takes a URL only, so put the token in the query string:

https://mykifrs.eocpa.kr/mcp?key=<token>

Claude Desktop / Claude Code — bridge with mcp-remote so the token stays in a header:

{
  "mcpServers": {
    "mykifrs": {
      "command": "npx",
      "args": ["-y", "mcp-remote", "https://mykifrs.eocpa.kr/mcp", "--header", "x-eocpa-token:${EOCPA_TOKEN}"],
      "env": { "EOCPA_TOKEN": "<token>" }
    }
  }
}

Clients with a header field (Cursor and others) — enter the endpoint and the x-eocpa-token header directly.

A Claude Code plugin manifest is included at .claude-plugin/plugin.json, and server.json is the manifest for the official MCP Registry.

3. Check

curl https://mykifrs.eocpa.kr/health

curl -X POST https://mykifrs.eocpa.kr/mcp \
  -H "Content-Type: application/json" \
  -H "Accept: application/json, text/event-stream" \
  -H "x-eocpa-token: <token>" \
  -d '{"jsonrpc":"2.0","id":1,"method":"tools/list","params":{}}'

A tool call without a credential returns 401; a credential that is present but rejected returns 403 with a message that says so.

PlayMCP channel

https://mykifrs.eocpa.kr/mcp/playmcp is the same server behind the same authentication, with the response contract the PlayMCP platform requires: every tool result stays within 24,000 characters. Results that would exceed it are structurally truncated (array tails and the longest strings are shortened) and flagged with playmcp_truncated: true, a playmcp_truncation_note, and playmcp_text_truncated on any object whose text was cut. The standard /mcp endpoint never truncates.

Data and terms of use

The corpus (data/kasb.sqlite) is not part of this repository. Standards text is the work of the Korea Accounting Standards Board and, for K-IFRS, the IFRS Foundation; the Q&A are publications of KASB and the Financial Supervisory Service. The hosted server is offered for personal reference by accounting practitioners. Redistribution of the full text or turning the corpus into a public service requires the rights holders' permission.

Development

Requires Node.js 22+.

git clone https://github.com/taesueocpa/mykifrs-mcp.git
cd mykifrs-mcp
npm install
npm run build

Running the server locally needs a corpus at data/kasb.sqlite (schema in src/store/kasb-db.ts), which this repository does not ship. With one in place:

npm run stdio     # stdio transport
npm start         # HTTP on :8080 — /mcp and /mcp/playmcp

Layout:

src/main.ts          entry point (stdio by default, --http or MCP_MODE=http for remote)
src/tools/           tool registry — the single source of truth for both transports
src/server/          dispatch, server assembly, auth, HTTP wiring, PlayMCP profile and budget guard
src/store/           SQLite schema, boot-time validation, FTS definition, usage log
src/search/          query tokenizer (FTS / LIKE split)

Related

• MyFSS MCP — FSS/FSC accounting supervision documents

• eocpa.kr — hub and token issuance