Country profile

Peru

6 entries from 6 of our maps, in one place. Open a map to see Peru 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

Superintendencia del Mercado de Valores (SMV) + CONASEV

PAO: Junta de Decanos del Colegio de Contadores Públicos del Perú · ~1200 registered audit firms · ~15000 registered auditors · SMV oversees auditors of listed companies; regional Colegios de Contadores handle registration

Professional Accountancy Organisations

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

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IFAC suspended

Junta de Decanos (JDCCPP)

IFAC suspended · Asociación Interamericana de Contabilidad (AIC) · Founded 1992

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

SMV – Sistema de Información del Mercado de Valores y Fondos Colectivos

Listed companies and entities supervised by SMV; private companies submit to SUNARP (registration only) · SMV portal: full public financials for supervised/listed entities; SUNARP: https://www.sunarp.gob.pe/

Accountant & Auditor Salaries

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

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$2,500–7,500

Accountant: $5,310 a year

  • Accountant: $5,310 a year (modelled estimate)
  • External auditor: $7,320 a year (modelled estimate)
  • Average for all jobs: $7,176 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 identifies no single nationwide mandatory audit quality review requirement despite sector-specific arrangements.

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

$9,684

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

Business opportunities

No live listings in Peru right now.

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

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