Country profile

Portugal

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

Comissão do Mercado de Valores Mobiliários (CMVM)

PAO: Order of Certified Accountants (Ordem dos Contabilistas Certificados – OCC) · 229 registered audit firms · 1378 registered auditors · IFIAR member. CMVM oversees PIE auditors. Ordem dos Revisores Oficiais de Contas (OROC) is the PAO

Sustainability Framework Adoption

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

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ESRS (EU)

ESRS

Large PIEs · FY 2024 (Wave 1)

Professional Accountancy Organisations

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

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IFAC member

Ordem dos Revisores Oficiais de Contas (OROC)

IFAC member · Accountancy Europe · Founded 1972

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Annual Accounts Consultation / Base de Dados das Contas Anuais (BDCA)

All commercial companies (SA, Lda, etc.) · Annual accounts filed; IES (Informação Empresarial Simplificada) submission to Tax Authority; partial public access

Accountant & Auditor Salaries

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

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$7,500–20,000

Accountant: $15,451 a year

  • Accountant: $15,451 a year (modelled estimate)
  • External auditor: $21,298 a year (modelled estimate)
  • Average for all jobs: $20,880 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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Oversight & enforcement

SME enforcement gaps

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Accounting

Recent research identifies limited accounting enforcement for SMEs outside statutory audit and suspended accountant quality-control mechanisms.

Source: Genesis and Operation of an Enforcement System for National Accounting Standards: The Case of Portugal: Accounting in Europe: Vol 0, No 0 - Get Access (news or professional publication)

GDP per Capita

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

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High income · over $14,005

$32,082

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

Business opportunities

No live listings in Portugal right now.

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

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