AccountingMaps
Country profile

Panama

7 entries from 6 of our maps, in one place. Open a map to see Panama beside the rest of the world.

Sustainability Framework Adoption

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

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IFRS SDS (ISSB)

IFRS SDS

TBD · TBD

Professional Accountancy Organisations

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

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IFAC member

Colegio de Contadores Publicos Autorizados de Panama (CPAPANAMA)

IFAC member · Asociación Interamericana de Contabilidad (AIC) · Founded 1957

colegiocpapanama.org ↗ifac.org ↗

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

Superintendencia del Mercado de Valores (SMV) – Estados Financieros e Informes

Listed companies and regulated entities via SMV; all companies register with RPP · SMV (https://www.smv.gob.pa/) publishes listed company financials; private companies: submission only

supervalores.gob.pa ↗

Accountant & Auditor Salaries

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

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$7,500–20,000

Accountant: $9,768 a year

  • Accountant: $9,768 a year (modelled estimate)
  • External auditor: $13,464 a year (modelled estimate)
  • Average for all jobs: $13,200 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

wage.is ↗

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: Historical evidence — an older finding; it may no longer hold
  • Scope: Statutory audit

IFAC's quality alliance discussion identifies challenges in adopting and implementing quality review arrangements.

Source: A Quality Alliance: Uniting for Quality Assurance Reviews in Panama | IFAC (professional framework profile)

ifac.org ↗

GDP per Capita

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

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High income · over $14,005

$19,790

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

data.worldbank.org ↗

Business opportunities

No live listings in Panama right now.

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

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