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2026-09-16 | A 8482

Added 2026-09-16

Circular CONAU 1-1738: Report of Independent Public Accountants on compliance with BCRA Regulations by Payment Service Providers

This communication adjusts the requirements for the Report of Independent Public Accountants on compliance with BCRA Regulations for Payment Service Providers. Payment Service Providers that offer payment accounts as a Service (PSPCP as a Service) must now use professionals registered in the SEFYC "Auditors Register" for their compliance reports. PSPCPs are required to submit a quarterly special external auditor's report on BCRA "Payment service providers" regulations and the integrity of information in Section A of their Reporting Regime, with the December 31 report also including an opinion on "Protection of financial service users" regulations. Payment Service Providers that fulfill the initiation function (PSI) must submit an annual special report by an independent public accountant, as of December 31, on compliance with applicable "Protection of financial service users" regulations. Reports are due on the 22nd day of the month following the data's corresponding month.

Argentina

Banco Central de la Republica Argentina

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2026 - YEAR OF ARGENTINE GREATNESS
COMMUNICATION “A” 8482 16/09/2026
TO PAYMENT SERVICE PROVIDERS THAT OFFER PAYMENT ACCOUNTS, TO PAYMENT SERVICE PROVIDERS THAT FULFILL THE INITIATION FUNCTION:
Ref.: Circular CONAU 1-1738:
Report of Independent Public Accountants on compliance with BCRA Regulations by Payment Service Providers.
___________________________________________________________________________ We address you to communicate the adjustments to the referenced Report, as a consequence of the issuance of Communication “A” 8432. In this regard, “Payment Service Providers that offer payment accounts as a Service" must observe the compliance reporting requirements applicable to them with professionals registered in the “Auditors Register” enabled in SEFYC. The sheet to be replaced in the consolidated text of this reporting regime is attached. Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of Reporting Regime Deputy General Manager of Reporting Regime and Financial Services User Protection i/c
ANNEX

Affected Parties.
This requirement must be met by Payment Service Providers that offer payment accounts (PSPCP), and by Payment Service Providers that fulfill the initiation function (PSI) and provide digital wallet services.
Content.
The aforementioned parties must submit the Special Report on compliance with BCRA regulations, in accordance with the model included in the Annex, observing those that are applicable to them. The report must be prepared by registered professionals or associations of professionals, with the pertinent certification by the Professional Council of Economic Sciences where they are registered, it not being a requirement that they be registered in the auditors' register referred to in the “Minimum Standards on External Audits for Financial Entities”. Likewise, in the case of PSPCP as a Service, they must observe the compliance reporting requirements applicable to them with professionals registered in the “Auditors Register” enabled in SEFYC.
Periodicity and Due Date.
The requirement will have quarterly and/or annual frequency, as applicable to the type of payment service provider:
a) PSPCP: quarterly they must submit a special external auditor's report certifying compliance with the provisions established by the BCRA in the regulations on “Payment service providers” and the integrity of the information contained in Section A of the Reporting Regime Reporting Regime Reporting Regime Payment Service Providers that offer payment accounts. When it concerns the quarter ending December 31 of each year, it must also contain an opinion on compliance with the regulations on “Protection of financial service users”. This report is presented in accordance with what is specified in Section C of the aforementioned Reporting Regime. b) PSI: annually, as of December 31 of each year, they must submit a special report from an independent public accountant on compliance with the applicable provisions of the regulations on “Protection of financial service users”. For its submission, the specifications established in Section 80 of the consolidated text of “Submission of information to the Central Bank” must be taken into account. The due date for submission will be the 22nd day of the month following the one to which the data corresponds (or the next immediate business day). B.C.R.A. REPORTING REGIME Report of Independent Public Accountants on compliance with BCRA Regulations by Payment Service Providers Version: 2nd. COMMUNICATION “A” 8482 Effective:
17/09/2026 Page 1

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Source: Banco Central de la Republica Argentina — original document

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