Country profile

Denmark

8 entries from 7 of our maps, in one place. Open a map to see Denmark beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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IFIAR member

Danish Business Authority (Erhvervsstyrelsen)

PAO: — · ~370 registered audit firms · ~3800 registered auditors · IFIAR member. DBA performs audit oversight. FSR – Danish Auditors is the professional body

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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ESRS (EU)

ESRS

Large PIEs (Wave 1+) · FY 2024 (Wave 1)

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Foreningen Registrerede Revisorer (Foreningen Registrerede Reviso)

IFAC member · Accountancy Europe · Founded 1932

IFAC member

Foreningen af Statsautoriserede Revisorer (FSR)

IFAC member · Accountancy Europe · Founded 1912

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Central Business Register (CVR) – Danish Business Authority

All A/S, ApS and certain partnerships; smaller sole traders exempt · Annual reports publicly searchable; free download

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$50,000 and over

Accountant: $124,124 a year

  • Accountant: $124,124 a year (official occupational statistics)
  • External auditor: $82,730 a year (modelled estimate)
  • Average for all jobs: $81,108 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)

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Skills & workforce

Auditor shortage

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Statutory audit

FSR identifies recruitment difficulties and an ageing profession as major common challenges.

Source: Nr. 5 Det handler om tillid (professional body)

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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High income · over $14,005

$76,970

GDP per capita (current US$), 2025 · High income · over $14,005

Business opportunities

No live listings in Denmark right now.

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Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.

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