1. To evaluate the CVD risk, a serum lipid profile (total cholesterol, high-density lipoprotein cholesterol [HDL-C], triglycerides, and LDL-C) should be conducted at the time of initial diabetes diagnosis and annually thereafter. [Expert opinion, general recommendation]

2. A serum lipid profile is conducted 4 to 12 weeks after initiation of pharmacological therapy to evaluate response and adherence to treatment. [Expert opinion, general recommendation]

3. The primary goal of lipid management is the control of LDL-C levels. [Randomized controlled trial, general recommendation]

4. To determine the LDL-C targets, comorbidities including CVD and end-organ damage (albuminuria, eGFR <60 mL/min/1.73 m2, retinopathy, and left ventricular hypertrophy), major CVD risk factors (age, family history of premature coronary artery disease, hypertension, smoking, and HDL-C <40 mg/dL), and duration of diabetes should be initially assessed. [Expert opinion, general recommendation]

5. The LDL-C targets are as follows:

1) In the presence of CVD, LDL-C levels should be less than 55 mg/dL, with a more than 50% reduction from the baseline. [Randomized controlled trial, general recommendation]

2) If the duration of disease is 10 years or more, or major CVD risk factors or target organ damage, LDL-C level should be less than 70 mg/dL. [Non-randomized controlled trial, general recommendation]

3) In the presence of target organ damage or three or more major CVD risk factors, LDL-C level should be less than 55 mg/dL. [Non-randomized controlled trial, limited recommendation]

4) If the disease duration is less than 10 years and no major CVD risk factors are present, LDL-C levels should be less than 100 mg/dL. [Randomized controlled trial, general recommendation]

6. Active lifestyle modification is recommended for lipid management, with adherenece monitored. [Randomized controlled trial, general recommendation]

7. If the LDL-C target level is not achieved, pharmacological therapy is initiated:

1) Statins should be the first-line therapy. [Randomized controlled trial, general recommendation]

2) If the target is not achieved with the maximum tolerable statin dose, ezetimibe should be added. [Randomized controlled trial, limited recommendation]

3) In diabetic patients with CVD who do not achieve the target after adding ezetimibe, combination therapy with statins and proprotein convertase subtilisin/kexin 9 (PCSK9) inhibitors should be considered. [Randomized controlled trial, limited recommendation]

8. For severe hypertriglyceridemia (triglyceride levels ≥150 mg/dL), primary treatment should focus on lifestyle modification, including abstinence from alcohol, weight loss, and secondary factors such as glycemic control. [Non-randomized controlled trial, general recommendation]

9. In cases of severe hypertriglyceridemia (triglyceride levels ≥500 mg/dL), pharmacological therapy with fenofibrates, omega-3 fatty acids, etc., is initiated to reduce the risk of acute pancreatitis. [Non-randomized controlled trial, general recommendation]