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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