Country profile

Brazil

8 entries from 7 of our maps, in one place. Open a map to see Brazil beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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IFIAR member

Comissão de Valores Mobiliários (CVM)

PAO: Federal Council of Accounting (CFC) · ~3500 registered audit firms · ~20000 registered auditors · IFIAR member. CVM oversees auditors of listed companies; CFC regulates all accountants/auditors and handles registration. CRC state councils do registration

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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GRI

GRI

Listed companies (TCFD-based climate); all large companies (some social disclosures) · Climate TCFD: from 2023; other disclosures: ongoing · ISSB jurisdiction; uses 'explain or comply' for TCFD; ISSB adoption in process

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Conselho Federal de Contabilidade (CFC)

IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1946

IFAC member

Instituto dos Auditores Independentes (IBRACON)

IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1971

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

CVM / Empresas.NET – Consulta de Documentos de Companhias Abertas

Listed companies: all financial disclosures via CVM/B3. Private companies: submission to Junta Comercial (state) · CVM EDGAR-equivalent (https://www.gov.br/cvm/en); private company statements not publicly online

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$7,500–20,000

Accountant: $9,264 a year

  • Accountant: $9,264 a year (official occupational statistics)
  • External auditor: $7,503 a year (modelled estimate)
  • Average for all jobs: $7,356 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Oversight & enforcement

Tax reform

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Accounting and tax

A sector survey identifies frequent legislative changes and limited firm preparation for tax reform.

Source: Sondagem Omie: Reforma Tributária já gera demanda para 68% dos contadores, mas 56% não têm plano de ação - ABES (news or professional publication)

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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Upper-middle · $4,516–14,005

$10,713

GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005

Business opportunities

No live listings in Brazil right now.

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Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.

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