Regulatory Alerts2026-06-25 | Resolução CMN 5317CMN Resolution No. 5317 - Amends Resolution CMN No. 4,911 Regarding Accounting Documents Remitted to the Central Bank of Brazil
The Central Bank of Brazil, via the National Monetary Council, amends Resolution CMN No. 4,911 to establish specific accounting document preparation and remittance requirements for financial institutions. The regulation mandates that institutions within prudential conglomerates or cooperative systems route documents through their leading entities or confederations, while standalone institutions submit directly to the Central Bank. These provisions, including specific transitional rules for credit cooperatives, enter into force on January 1, 2028, with certain cooperative provisions taking effect on July 1, 2028.
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