2026-03-02

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.

Peru

Superintendencia del Mercado de Valores (Peru)

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Circular No. 77-2026-SMV/11.1 March 2, 2026 Audit Firms: Considerations on "Other Information" ISA 720. This standard belongs to the compendium IGSC Circulars CIRCULAR 77-2026 PDF 639 KB Download