This Spring's update from the team at AA&C Advisory reflects strong momentum across Chile and the wider LATAM region, driven by a more pro‑market environment, strengthened regulatory credentials, and continued trust from major clients. Regional collaboration is deepening through planned webinars, shared data initiatives, and joint proposals, while technology, AI, and data protection remain central to innovation and thought leadership. Cross‑border cooperation continues to open new opportunities and reinforce the region’s collective strength.
Industry and Policy Update:
In Chile, we are now operating following a change in government, and the market is beginning to take a more pro-market view under a more market-oriented administration, which, in theory, may create better conditions for foreign investment. We also expect changes to the tax reform agenda, including a reduction in the corporate tax rate and increases in employment subsidies to stimulate the market, particularly in sectors such as real estate. More broadly, despite the challenges still present across Latin America, Chile continues to be seen as one of the most stable environments for foreign direct investment in the region.
Member & Chapter Highlights:
From Chile, we feel it is important to highlight certain institutional credentials and professional recognitions that reinforce the strength and credibility of AA&C Advisory. In particular, the firm maintains an active registration before the Chilean Financial Market Commission (CMF), under registration number 125, which confirms that we meet the regulatory requirements to provide professional services in external audit and internal control, enabling our firm to work with listed companies and public-interest entities in the Chilean market. In addition, members of our team are registered as expert witnesses before the Chilean Judicial Branch in the areas of audit and tax audit and are therefore authorised to issue technical reports and professional opinions in both administrative and judicial matters for the 2026 and 2027 periods.
For 2026, we are working again with LATAM Airlines, the largest airline group in Latin America, in connection with SOX certification co-sourcing and internal audit support. This reflects the quality of the work performed and the trust placed in our firm by one of the region’s largest companies.
Research, Data & Thought Leadership:
In Chile, technology is currently leading much of the discussion in this area. The new Personal Data Protection Law is being implemented with a view toward December 2026, and as a result, we are pursuing several client opportunities jointly with EJASO, the Madrid-based firm and member of Avrio, with whom we made contact at the joint IAPA-Avrio Conference in Cambridge last year. We are optimistic that the proposals already submitted will generate positive results.
Artificial intelligence, technology, and automation also continue to be highly relevant in the consulting market. We are carrying out many practical exercises aimed at incorporating technology and automation into several of our clients, moving beyond theory and into real implementation through software solutions coded by our own team. These include tools and applications for inventory processes, audit working papers, early warning systems for internal audit, and other operational and control-related areas.
In Chile, we are also developing machine learning models using AI and BigQuery for external audit processes, as part of our broader effort to embed advanced technology into practical and scalable client solutions.
Cross-Regional and International Collaboration:
We currently have joint proposal initiatives involving firms in the retail and services sectors, and we believe there is scope to make significant progress in the coming weeks. Along the same lines, we are currently working on a consolidated regional proposal for the client Martinexsa, with Guatemala as the lead country and participation from Panama, Chile, Ecuador, Colombia, Mexico, Costa Rica, El Salvador, and Honduras.
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