Country profile

Guatemala

5 entries from 5 of our maps, in one place. Open a map to see Guatemala beside the rest of the world.

Professional Accountancy Organisations

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

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IFAC member

Instituto Guatemalteco de Contadores (IGCPA)

IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1968

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

Bolsa de Valores Nacional (BVN) – Emisores Activos; Registro Mercantil for general companies

All commercial entities (SA, SRL, etc.) · Annual filings submitted; no comprehensive public financial statement portal

Accountant & Auditor Salaries

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

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$2,500–7,500

Accountant: $6,713 a year

  • Accountant: $6,713 a year (modelled estimate)
  • External auditor: $9,253 a year (modelled estimate)
  • Average for all jobs: $9,072 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

Quality assurance

  • Evidence: Structural inference — inferred from an institutional gap the source describes
  • Scope: Statutory audit

IFAC describes continued work to operationalize a quality review system and strengthen the audit firm register.

Source: Member Country | IFAC (professional framework profile)

GDP per Capita

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

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Upper-middle · $4,516–14,005

$6,598

GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005

Business opportunities

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Not on these maps yet: Accounting News, Audit Oversight Bodies, Sustainability Framework Adoption, Annual Report Awards, Accounting History.

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