Regulatory Alerts2025-12-11 | A 8366Circular CONAU 1-1706: Financial Statements for Quarterly/Annual Publication. Adjustments
The Central Bank of the Argentine Republic issued Circular CONAU 1-1706 to modify the informational regime for financial entities, discontinuing the mandatory publication of quarterly and annual financial statements in the Official Gazette in favor of digital publication on institutional websites. The circular mandates that entities prepare and submit financial statements in accordance with IFRS-based frameworks, ensuring they are signed by specified authorities, expressed in a homogeneous currency, and filed within strict deadlines for both interim and annual periods. It further establishes procedural standards for irregular fiscal years, rounding rules, and the rectification process when statements fail to comply with legal or regulatory provisions.