We employ Random Matrix Theory in order to investigate coherent perfect absorption (CPA) in lossy systems with complex internal dynamics. The loss strength $\gamma_{\rm CPA}$ and energy $E_{\rm CPA}$, for which a CPA occurs are expressed in terms of the eigenmodes of the isolated cavity -- thus carrying over the information about the chaotic nature of the target -- and their coupling to a finite number of scattering channels. Our results are tested against numerical calculations using complex networks of resonators and chaotic graphs as CPA cavities. Comment: Supplementary material is included. Updated version with minor modifications
