Circular CONAU 1-1691 R.l. on Accounting Information

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8309 28/08/2025 TO PAYMENT SERVICE PROVIDERS:
Ref.: Circular CONAU 1-1691 R.l. on Accounting Information.
___________________________________________________________________________ We address you to inform you of a new requirement that Payment Service Providers (PSPs) must fulfill, effective as of December 31, 2025 inclusive.
In this regard, they must submit annual Financial Statements -independent of the closing date of their fiscal year-, an external audit report, and certification from the corresponding professional council, with a due date operating on the last business day of the fourth month following the close of the fiscal year. Furthermore, they must submit as supplementary information the updates or changes corresponding to the operational and commercial description of each PSP function, in accordance with what is required in Section 2. of the regulations on “Payment Service Providers”, with an annual ratification as of December 31 of each year. The due date for the first annual submission will operate on January 22, 2026. Finally, PSPs registered as of the date must additionally submit by October 10 of the current year information regarding their last audited annual balance sheet -in case they have closed their first fiscal year-. The Annex encloses the Procedural Standards regarding the requested information. The Operational Instructions complementing this communication will be disseminated in due course. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Principal Manager of Information Regime and Information Centers Deputy General Manager of Information Regime and Protection of Financial Services Users
ANNEX

1. Financial Statements
   Annual Financial Statements must be submitted -independent of the closing date of their fiscal year-, along with an external audit report and certification from the corresponding professional council, with a due date operating on the last business day of the fourth month following the close of the fiscal year.
2. Supplementary Information on Activities
   Updates or changes corresponding to the operational and commercial description of each PSP function must be submitted, in accordance with what is required in Section 2. of the regulations on “Payment Service Providers”, with an annual ratification as of December 31 of each year. The due date for the annual submission will operate on the 22nd day of the month following the period under report (or the immediately subsequent business day). The information will be submitted in accordance with what is established in the regulations on “Submission of Information to the Central Bank of the Argentine Republic”. B.C.R.A. INFORMATION REGIME PAYMENT SERVICE PROVIDERS ACCOUNTING INFORMATION GENERAL INSTRUCTIONS Version: 1st COMMUNICATION “A” 8309 Validity: 31/12/2025 Page 1