Country profile

Estonia

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

Audit Oversight Bodies

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

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Not IFIAR member

Financial Supervision and Resolution Authority (Finantsinspektsioon) + Auditors' Activities Oversight Committee

PAO: Estonian Auditing Board (Audiitorkogu) · ~120 registered audit firms · ~400 registered auditors · Oversight split: Ministry of Finance retains statutory oversight; Audiitorkogu (mandatory PAO) handles QA reviews for non-PIEs; FI oversees PIE audits

Sustainability Framework Adoption

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

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ESRS (EU)

ESRS

Large PIEs · FY 2024 (Wave 1)

Professional Accountancy Organisations

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

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IFAC member

Estonian Association of Auditors (Estonian Association of Audito)

IFAC member · Accountancy Europe · Founded 1999

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

e-Business Register (Centre of Registers and Information Systems)

All legal entities (OÜ, AS, etc.) · Annual reports publicly available online; free access

Accountant & Auditor Salaries

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

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$20,000–50,000

Accountant: $31,133 a year

  • Accountant: $31,133 a year (official occupational statistics)
  • External auditor: $26,793 a year (modelled estimate)
  • Average for all jobs: $26,268 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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Audit quality

Audit documentation

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Public-sector audit

A 2026 peer review recommends more consistent audit-planning documentation and stronger quality guidance.

Source: International experts assessed the audit planning process of the National Audit Office of Estonia | Riigikontroll (news or professional publication)

GDP per Capita

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

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High income · over $14,005

$34,418

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

Business opportunities

No live listings in Estonia right now.

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

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