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Global regulatory & profession weekly updates.
At its September meeting in Montreal, the ISSB considered next steps for its Human Capital project and implementation issues arising from IFRS S1 and IFRS S2. The work is relevant to the future evolution and consistent application of global sustainability disclosure standards.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Chartered Professional Accountants of Canada · ~9000 registered audit firms · ~45000 registered auditors · IFIAR member. CPAB oversees PIE auditors. CPA Canada provincial bodies (CPA Ontario, etc.) handle registration of all CPAs
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Voluntary until mandated; OSC and other regulators to determine scope · Voluntary from 1 Jan 2025; mandatory timing TBD · CSDS based on ISSB; Scope 3 relief to Jan 2028; broader scope from Jan 2027
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 2013
Members: 220,000 · Market penetration: 0.5641 · Total income: 130,200,000
Where company financial statements are filed and published, by country
All public companies reporting to provincial/territorial securities regulators · Annual Information Form, audited financial statements, MD&A publicly available free
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
CPAB's 2025 inspections identify weaknesses in fraud risk evaluation and audit responses.
Source: CPAB releases report on 2025 interim inspections results (government or regulator)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
No live listings in Canada right now.
Not on these maps yet: Annual Report Awards, Accounting History.
