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
