GAE 2012 Argentina
Country Characteristics of Argentina
Total population (millions)
42.6 (2013)
GDP per capita (USD)
Business language
Legal system
Economic position
18,200 (2012) (ranked 73 in the world)
Spanish
Civil law
Efficiency-Innovation driven
Regional affiliations
CELAC, G-20, OAS, UNCTAD
Accountancy Profession in Argentina
Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCR)
IFAC membership
Full member
Affiliations
Interamerican Accounting Association (IAA)
Part I (2005), part II (2007), part III (2013)
IFAC compliance information
Qualification
Contador Público
Address
Av. Cordoba 1367 - 6th. Piso, CP C1055AAD, Ciudad de Buenos Aires,
Argentina
Tel: 54-11/4813.1758, Fax: 54-11/4813.8911
facpce@facpce.org.ar, www.facpce.org.ar (Spanish)
Recognition
There are no recognition agreements for accountants from Argentina with
comparable qualifications in other countries.
Accountancy Education in Argentina
The education requirement to become a member of FACPCE is limited to university education. There is no final
assessment of a candidate’s professional capabilities and competencies before qualification. The Ministry of
Education, Science, and Technology establishes the accountancy education requirements for the accounting
profession. Laws regulating the profession require individuals to have an authorized university degree.
To act as Certified Accountant, graduate professionals must register and obtain a license with the Professional
Council of his / her jurisdiction. His / Her participation in committees of the Professional Council (Education,
Rules and Principles, Auditing, etc.) is voluntary. When the graduate professional doesn´t participate in
certification activities (eg, audit) the license is not required
There is a Federal System of Professional Development (FSPD) for continuous updating. This is a set of academic
improvement and professional development, supported by the Professional Councils in each jurisdiction and the
FACPCE. By the extension of credit (official score), recognizes the efforts of the professionals that are involved
in training programs within and outside the country. Today FSPD is voluntary, but FACPCE studies his
implementation as mandatory in the future, to keep the license active.
FACPCE promotes the International Education Standards and the work of the IAESB to deans and members of
the Ministry of Education. Progress was made to achieve the support of the universities. As communicated in the
plan, they will be directing efforts towards establishing a working relationship with the Ministry of Education.
Characteristics of Accountancy Education
Certification Requirements
Program of professional accountancy education
Providers of Professional Education Universities
Responsibility for Education
Government
Requirements
Licensing Requirements for
Academic study
Auditors
Compliance with International Education Standards
Level of compliance with IES
Adoption
Implementation
High
Low
Personal Development
Medium
Medium
Professional Accountancy Education
Low
Low
Professional Development
Low
Low
Competence for Audit Professional
Sub-Pillar Scores - Argentina
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