2023-10-20

CVM Resolution 244

The Brazilian Securities and Exchange Commission (CVM) issued Resolution 244 to amend CVM Resolution No. 193 of October 20, 2023. This regulatory update modifies the applicable accounting standards framework for securities market entities. The amended resolution was officially published in the Official Gazette of the Union on June 1, 2026, to enforce the revised compliance requirements.

Brazil

Comissão de Valores Mobiliários

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CVM Resolution 244

Fri May 29 16:30:00 BRT 2026

Amends CVM Resolution No. 193 , of October 20, 2023.

(Published in the Official Gazette of the Union on 01.06.2026)

• CVM Resolution 244: [HTML] / [P DF ] / [DOC]

Accounting Standards