The Korea Institute of Nuclear Safety (KINS) is tasked with the technical supporting for approving the safety of specific components or design modifications in nuclear power plant. When a licensee submits analysis to the Nuclear Safety & Security Commission (NSSC) for acceptance, KINS staff reviews this analysis and sometimes conducts independent audit calculations. Though recently licensing applications supported by using Computational Fluid Dynamics (CFD) software are increasing for nuclear safety problems, there is no CFD software which obtains a licensing from the domestic regulatory body until now. Additionally, there is no domestic regulatory guideline for the comprehensive evaluation of CFD software. Therefore, from the nuclear regulatory perspective, it is necessary to perform the systematic assessment and prepare the domestic regulatory guideline for checking whether valid CFD software is used for nuclear safety problems. In this paper, regulatory audit calculation activities on the applicability of CFD software to nuclear safety problems was briefly explained.