Case study of Chile

This case study presents the current status of the Chilean accountancy profession, its regulations, the accountancy development framework, explanations on how the country has been adopting international standards, the leadership role played by the superintendencies, and the Chilean PAO (Colegio de Contadores de Chile – CCCH), in facilitating this process. It discusses the educational system put in place by the Ministry of Education (MINEDUC). Various stakeholders in Chile provided essential input for preparing this case study. Further information on these stakeholders is provided at the end of this chapter.

Related Subject(s): International Trade and Finance