China7 entries from 7 of our maps, in one place. Open a map to see China beside the rest of the world.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Chinese Institute of Certified Public Accountants (CICPA) · ~11,000 registered audit firms · ~120000 registered auditors · MoF and CSRC oversee auditors; CICPA is the mandatory PAO handling registration and QA. No single standalone POB
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Listed companies on SSE & SZSE (ESG mandatory from 2026 for certain indices); all large companies eventually · SSE/SZSE mandatory ESG from FY 2025 (report Apr 2026); climate standard voluntary for now · MOF issued ISSB-aligned climate standard Dec 2025; nationwide framework target by 2030
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Confederation of Asian and Pacific Accountants (CAPA) · Founded 1988
Where company financial statements are filed and published, by country
All registered market entities (annual report / 年报 required for all) · Annual business reports publicly available; listed companies also via CSRC (https://eid.csrc.gov.cn/)
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)
PwC's statement acknowledges regulatory penalties and corrective actions following the Evergrande subsidiary audits.
Source: PwC Network statement on PwC China Evergrande matter | PwC (practitioner or firm)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005
No live listings in China right now.
Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.
