Country profile

Lesotho

4 entries from 4 of our maps, in one place. Open a map to see Lesotho beside the rest of the world.

Professional Accountancy Organisations

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

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IFAC member

Lesotho Institute of Accountants (LIA)

IFAC member · Pan African Federation of Accountants (PAFA) · Founded 1977

Accountant & Auditor Salaries

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

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Under $2,500

Accountant: $2,495 a year

  • Accountant: $2,495 a year (modelled estimate)
  • External auditor: $3,439 a year (modelled estimate)
  • Average for all jobs: $3,372 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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Standards & reporting

Reporting reliability

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

IMF finds that accounting and financial reporting do not provide an adequate basis for accountability and fiscal planning.

Source: Kingdom of Lesotho: 2023 Article IV Consultation-Press Release; and Staff Report (institutional report or research)

GDP per Capita

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

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Low income · under $1,146

$1,089

GDP per capita (current US$), 2025 · Low income · under $1,146

Business opportunities

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

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