Country profile

Spain

7 entries from 7 of our maps, in one place. Open a map to see Spain 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

Instituto de Contabilidad y Auditoría de Cuentas (ICAC)

PAO: Instituto de Censores Jurados de Cuentas de España · 1395 registered audit firms · 4177 registered auditors · IFIAR member. ICAC under Ministry of Economy. Registro Oficial de Auditores de Cuentas (ROAC) is the public register; ICJCE, REA, CGCEE are PAOs

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) · Spain had NFRD-based EINF since 2018

Professional Accountancy Organisations

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

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Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Business Registry / Registro Mercantil – Registradores

All commercial companies (SA, SL, etc.); listed companies also via CNMV · Annual accounts deposited; basic info free, full documents fee-based; CNMV free for listed

Accountant & Auditor Salaries

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

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$20,000–50,000

Accountant: $24,420 a year

  • Accountant: $24,420 a year (modelled estimate)
  • External auditor: $33,660 a year (modelled estimate)
  • Average for all jobs: $33,000 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

Talent attraction

  • Evidence: Provisional inference — inferred from a reform, transition or narrow study
  • Scope: Statutory audit

ICJCE's professional-collaborator initiative focuses on attracting younger professionals into audit.

Source: Profesional colaborador | Portal del Auditor (professional body)

GDP per Capita

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

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High income · over $14,005

$38,627

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

Business opportunities

No live listings in Spain right now.

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

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