IFRS SDS (ISSB)
IFRS SDS
CONASSIF-regulated entities (mandatory FY 2025); large taxpayers (FY 2026) · Voluntary: 2024; CONASSIF mandatory: FY 2025; large taxpayers: FY 2026 · One of first LATAM jurisdictions to formally adopt ISSB
Country profile
Costa Rica
6 entries from 6 of our maps, in one place. Open a map to see Costa Rica beside the rest of the world.
Sustainability Framework Adoption
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Professional Accountancy Organisations
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member
Colegio de Contadores Públicos de Costa Rica (CCPCR)
IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1947
Company Registry Portals
Where company financial statements are filed and published, by country
PIEs only
SUGEVAL – Registro Nacional de Valores e Intermediarios (RNVI)
All registered commercial entities (SA, SRL) · Annual returns filed; financial statements not publicly published online in general
Accountant & Auditor Salaries
Gross annual pay of accountants and external auditors, in US dollars (2026)
$7,500–20,000
Accountant: $10,754 a year
- Accountant: $10,754 a year (modelled estimate)
- External auditor: $14,823 a year (modelled estimate)
- Average for all jobs: $14,532 a year
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
Country Challenges
The main challenge for accounting and audit in each country, from public evidence (2026)
Standards & reporting
IFRS implementation
- Evidence: Historical evidence — an older finding; it may no longer hold
- Scope: SOE accounting
OECD identifies delayed and uneven IFRS implementation among state-owned enterprises.
Source: Review against the core corporate governance principles: Corporate Governance in Costa Rica | OECD (institutional report or research)
GDP per Capita
GDP per capita (current US$), 2025 — World Bank Open Data
High income · over $14,005
$19,970
GDP per capita (current US$), 2025 · High income · over $14,005
Business opportunities
No live listings in Costa Rica right now.
Not on these maps yet: Accounting News, Audit Oversight Bodies, Annual Report Awards, Accounting History.