OBS_VALUE: The sectors are not regulated. Nevertheless, the law provides criteria and administrative processes to recognise and revalidated foreign qualifications. A university degree in accounting and auditing or in business administration is required to exercise the profession. For more information see: http://www.uchile.cl/portal/presentacion/relaciones-internacionales/revalidacion-de-titulos-extranjeros/8312/revalidacion-de-titulos-y-grados-extranjeros-en-la-u-de-chile .