Germany11 entries from 8 of our maps, in one place. Open a map to see Germany beside the rest of the world.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Wirtschaftsprüferkammer (Chamber of Public Accountants) · ~3500 registered audit firms · ~14000 registered auditors · IFIAR member. APAS oversees PIE auditors. Wirtschaftsprüferkammer (WPK) is mandatory PAO for all auditors
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Large PIEs (Wave 1+) · FY 2024 (Wave 1)
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Accountancy Europe · Founded 1932
IFAC member · Accountancy Europe · Founded 1961
Where company financial statements are filed and published, by country
All GmbH, AG, KGaA; large OHG/KG above thresholds · Annual accounts publicly available; micro-entities may file abbreviated balance sheet 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)
The ifo survey reports severe recruitment bottlenecks in legal and tax consultancy and auditing.
Source: Companies in Germany Have More Difficulty Finding Suitable Skilled Workers | Press release | ifo Institute (news or professional publication)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
Milestones in accounting and auditing, from clay tokens to sustainability reporting
Sixty-three professional bodies from 51 countries founded the International Federation of Accountants at the 11th World Congress of Accountants.
Wirecard's collapse after a €1.9 billion cash shortfall became a major European accounting and audit scandal and prompted reforms to German financial reporting enforcement.
The ISSB issued its first two standards, establishing a global investor-focused baseline for sustainability-related and climate-related financial disclosures.
No live listings in Germany right now.
Not on these maps yet: Accounting News, Annual Report Awards.
