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GAE 2012 Chile Country Characteristics of Chile Total population (millions) 17.2 (2013) GDP per capita (USD) Business language Legal system Economic position 18,400 (2012) (ranked 73 in the world) Spanish Civil law Efficiency-Innovation driven Regional affiliations Accountancy Profession in Chile APEC, CELAC, LAES, OAS, OECD (enhanced engagement), UNCTAD Colegio de Contadores de Chile (CCCH) IFAC membership Full member Affiliations Interamerican Accounting Association (IAA) Part I (2006), part II (2007), part III (2013) IFAC compliance information Qualification Contadore Público, Contador Auditor Professor Address Calle Dieciocho 121, Casilla 10201, Santiago, Chile [email protected], www.colegiodecontadores.cl (Spanish) Recognition There are no recognition agreements for accountants from Chile with comparable qualifications in other countries. Accountancy Education in Chile According to the statutes establishing the Colegio de Contadores de Chile only those colegiados activos (active members of the Colegio) are obliged to comply with professional standards issued by the institution and such individuals may only be professional accountants from a University or graduates of a Professional Institute recognized by the Chilean State. CCCH does not have any legal tuition or legal control of any kind over universities, professional institutes, technical formation centers or schools that grant under different modes of duration in years and quality, the respective career of accountant in Chile. For this reason CCCH makes its best effort to help and coordinate with universities, professional institutes, technical formation centers and schools in order to spread and implement the educational standards of IFAC. In 2009 CCCH developed a program to train the trainers “Formación de Formadores” that brought together 160 university teachers of all regions in Chile at the main branch of the Colegio de Contadores de Chile in Santiago, who were trained in IFRS matters. These teachers repeated this experience in their respective Regiones with the objective of incorporating these important matters in their study programs. This allowed the students of senior years to get to know these matters before graduating. Characteristics of Accountancy Education Certification Requirements Program of professional accountancy education Providers of Professional Education Universities and Colleges Responsibility for Education Requirements Government Licensing Requirements for Auditors Academic study Compliance with International Education Standards Level of compliance with IES Adoption Implementation Medium Medium Personal Development High Low Professional Accountancy Education Low Low Professional Development Medium Low Competence for Audit Professional Sub-Pillar Scores - Chili Personal Development 1,00 0,80 0,60 0,40 Competence for Audit Professionals 0,20 0,00 Professional Accountancy Education Professional Development Adoption Implementation
