Regulatory Alerts2026-03-02
Circular No. 77-2026-SMV/11.1: Audit Firms - Considerations on "Other Information" ISA 720
The Superintendence of the Securities Market issued Circular No. 77-2026-SMV/11.1 on March 2, 2026, to provide guidance to audit firms regarding the application of International Standard on Auditing (ISA) 720. The circular addresses specific considerations related to the auditor's responsibilities concerning "Other Information" included in documents containing audited financial statements. This regulatory update ensures that audit firms adhere to the relevant standards when reviewing supplementary information alongside audited reports.
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