Regulatory Alerts2026-03-02
Added · Updated
Circular No. 77-2026-SMV/11.1: Audit Firms - Considerations on "Other Information" ISA 720
This circular reminds audit firms, responsible for auditing the 2025 annual financial statements of issuers registered in the Public Registry of the Securities Market (RPMV) under SMV supervision, of their obligation to apply International Standards on Auditing (ISAs). It specifically emphasizes the requirement under ISA 720 to obtain, read, and consider "other information" to identify material inconsistencies, and to document audit procedures and conclusions as per ISA 230. The SMV's General Superintendency of Conduct Supervision will supervise these firms' compliance with ISAs. This communication is informative and preventive, not requiring a response, but reinforces the firms' responsibility to adhere to securities market regulations.
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