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GAE 2012 El Salvador
Country Characteristics of El Salvador
Total population (millions)
6.1 (2013)
GDP per capita (USD)
7,700 (2012) (ranked 135 in the world)
Business language
Spanish
Legal system
Civil law
Economic position
Efficiency driven
Regional affiliations
CELAC, LAES, OAS (observer), UNCTAD
Accountancy Profession in El Salvador
Instituto Salvadoreño de Contadores Públicos (ISCP)
IFAC membership
Associate member
Affiliations
Interamerican Accounting Association (IAA)
Part I (2011), part II (2011), part III (2012)
IFAC compliance information
Qualification
Contador Público
Address
Avenida Olímpica, Pasaje La Unión No. 112, Colonia Escalón
San Salvador, El Salvador
Tel: (503) 2245-4503, Fax: (503) 2224-2628
[email protected], www.iscpelsalvador.com
(Spanish)
Recognition
There are no recognition agreements for accountants from El Salvador
with comparable qualifications in other countries.
Accountancy Education in El Salvador
The ISCP is the entity that groups the public accountants licensed in the country. The requirements include
having obtained the Degree of Public Accounting, or a minimum level of 2 and half years of University studies.
The CVPCPA is responsible for giving registration numbers to be able to exercise the audit. There is a
Commission of University Interchange that is responsible for the disclosure of the IESs.
Characteristics of Accountancy Education
Certification Requirements
Program of professional accountancy education
Providers of Professional Education
Universities, profession
Responsibility for Education
Government
Requirements
Licensing Requirements for
Academic study
Auditors
Compliance with International Education Standards
Level of compliance with IES
Adoption
Implementation
High
Medium
Personal Development
High
High
Professional Accountancy Education
Low
Low
Professional Development
Competence for Audit Professional
Low
Medium
Sub-Pillar Scores - El Salvador
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