Accounting Schools and Programs in Peru

Accounting Studies in Peru

In Peru, accounting (contabilidad) is a five-year university degree that leads to the academic degree of bachiller and the professional title of Contador Público (public accountant). The profession has its own legal basis: Peru's law on the professionalisation of the public accountant, Law 13253, dates from 1959. Teaching is in Spanish.

SpainExchange lists 3 schools in Peru that teach accounting, all in Lima: the Universidad Nacional Mayor de San Marcos (UNMSM), a public university that traces its history to 1551; the Universidad del Pacífico, a private university; and the Universidad San Andrés (USAN), a private university in the Independencia district.

How the degree is organised

Peruvian universities award two qualifications at the end of an undergraduate degree: first the academic degree of bachiller, then the professional title, each with its own procedure. In accounting, the title is Contador Público. At the Universidad San Andrés, for example, the Contabilidad y Finanzas programme lasts five years (ten academic semesters) and leads to the Bachiller en Contabilidad y Finanzas and the title of Contador Público. Credits are Peruvian university credits, not ECTS.

San Marcos has taught accounting at university level since 1936, when its Faculty of Economics created the Instituto Superior de Ciencias Contables; its Facultad de Ciencias Contables dates from 1984. The faculty trains public accountants in several professional schools:

• Contabilidad (accounting)
• Gestión Tributaria (tax management)
• Auditoría Empresarial y del Sector Público (business and public-sector auditing)
• Presupuesto y Finanzas Públicas (public budgeting and finance)
• Criminalística Financiera Forense (forensic accounting and financial investigation)

Students start with general studies in economics and management before entering the accounting degree. The faculty states that graduates prepare and report financial statements under international accounting standards, and that four of its schools hold international accreditation; it publishes ACBSP accreditation statistics. Its mobility programme supports placements abroad, for example in Mexico, Colombia and the United States.

Postgraduate study

San Marcos offers accounting master's degrees and doctorates, mostly in a blended (semipresencial) format. Examples for 2026 include a Maestría de Especialización en Contabilidad Internacional and a Maestría en Auditoría, each four semesters and 72 credits, a two-semester Maestría Profesional en Tributación Internacional, and a Doctorado en Ciencias Contables y Empresariales of six semesters. Master's applicants take a knowledge exam, a file review and an interview.

Admission and language

Each university runs its own admission. San Marcos's Examen de Admisión 2027-I starts on Saturday 17 October 2026. Students who have passed at least four semesters, or two annual periods, at another university in Peru or abroad can apply to San Marcos for an external transfer into the same degree. Degrees obtained abroad must be revalidated or recognised under Peruvian rules before postgraduate admission. All three universities teach in Spanish.

Visa, licence and recognition

For a short stay, foreign students apply from abroad for the temporary visa for study (formación): 365 days, extendable, for studies and 90 days, not extendable, for exchanges or internships, with a sworn statement of financial means for the stay. Foreign residents can request resident status for study, which allows regular higher-education studies at institutions recognised by the Peruvian state (checked October 2026).

Peruvian universities need an institutional licence from SUNEDU, the national regulator: 107 held a valid licence on 25 August 2026. San Marcos (licensed in 2018) and the Universidad del Pacífico (2016) are on the list. Check every university on SUNEDU's list before you enrol. Accounting rules and professional registration differ between countries, so if you plan to practise elsewhere, ask that country's professional body how a Peruvian title is recognised.

Careers

Accounting graduates work in public and private audit, tax management, corporate finance, public budgeting, accounting firms, research and teaching. San Marcos's forensic school adds expert accounting reports (pericia contable) and financial investigation, and the Universidad San Andrés names public and private audit, public and private institutions, accounting firms, research centres and international organisations as occupational areas.

Frequently asked questions

How long does an accounting degree take in Peru?

Usually five years. At the Universidad San Andrés, Contabilidad y Finanzas lasts ten academic semesters and leads to a bachiller and the title of Contador Público.

What is the difference between the bachiller and the Contador Público title?

The bachiller is the academic degree awarded at the end of undergraduate study; the professional title of Contador Público is the professional qualification, obtained through a separate procedure.

Can I specialise in tax or auditing?

Yes. San Marcos has separate professional schools for tax management, auditing, public finance and forensic accounting, and master's programmes in international accounting, auditing and international taxation.

Can foreign students transfer into an accounting degree in Peru?

At San Marcos, students from universities abroad who have passed at least four semesters can apply for an external transfer into the same degree. Each university sets its own rules, so ask the admissions office.