Chile7 entries from 7 of our maps, in one place. Open a map to see Chile beside the rest of the world.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Colegio de Contadores de Chile · ~350 registered audit firms · ~3500 registered auditors · CMF oversees auditors of entities it supervises. Colegio handles professional registration. No dedicated standalone POB
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Listed companies registered with CMF; phased implementation by company size · SASB: 2022 (largest); IFRS S1/S2: FY 2026 (mandatory for largest) · Chile is a leading LATAM adopter; General Rule 30 amended 2024 to include ISSB
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1958
Where company financial statements are filed and published, by country
All entities supervised by CMF: listed companies, banks, insurers, pension funds · Financial statements searchable at https://www.cmfchile.cl/; private companies submit to SII (tax authority) only
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)
Chile moved from an AICPA-based auditing framework to IAASB standards for periods ending from December 2025.
Source: Member | IFAC (professional framework profile)
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 Chile right now.
Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.
