2026-01-20

Circular No. 031-2026-SMV/11.1

The Peruvian Securities Market Superintendence (SMV) issued Circular No. 031-2026-SMV/11.1 to establish an orientative audit guide for General Regime issuers regarding the significant events disclosure framework. The document defines the relevance criteria that determine which corporate events must be reported and outlines the corresponding transparency duties. It standardizes compliance expectations and strengthens market oversight by ensuring consistent disclosure of material information.

Peru

Superintendencia del Mercado de Valores (Peru)

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Circular No. 031-2026-SMV/11.1 January 20, 2026 General Regime Issuers - Orientative Audit Guide on the Issuers' Significant Events Regime: Relevance Criteria and Transparency Duties. This regulation belongs to the compendium IGSC Circulars Circular - Audit Guide for Significant Events PDF 1.3 MB Download