CVM Resolution 243

CVM RESOLUTION NO. 243, OF MAY 20, 2026
Amends CVM Resolution No. 24, of March 5, 2021.

The INTERIM PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION – CVM makes public that the Collegiate Board, in a meeting held on May 20, 2026, based on art. 6 of Decree No. 8,965, of January 19, 2017, on § 7 of art. 6 of Law No. 6,385, of December 7, 1976, and on § 2 of art. 11 of Ordinance No. 327 of the Ministry of Finance, of July 11, 1977, APPROVED the following Resolution:

Art. 1 The Annex I of CVM Resolution No. 24, of March 5, 2021, published in the Official Gazette of the Union (“DOU”) of March 8, 2021, shall be in effect with the following wording:

“Art. 4...........................................
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II - ........................................................
3.2. Studies and Research Management – GEPE;
3.3. Risk Management Sector – SEGER;
III - .........................................................
3. ...........................................................
b) Institutional Development Division – DDEIN;
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3.1.4. Bidding Management – GELIC;
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3.1.9. Administrative Contracts Division – DICON;
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3.2.4. Functional Registration and Monitoring Management – GERAF;
IV - ............................................................
1.2.4. Information and Systems Management Sector – SEGIS;
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SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026
1.4.6. Statistics and Market Monitoring Division – DEMON; and
1.4.7. Intermediaries Supervision Division – DSUI;
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1.9.3. Innovation and Regulatory Improvement Division – DIAR;
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1.10.3. Auditor Registration and Registry Division – DICAR;
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1.14.4. Securitization and Agribusiness Management 4 – GSEC-4;
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“Art. 12-A. It is the responsibility of the Studies and Research Management – GEPE:
I – to prepare applied economic studies, including regulatory impact analysis – AIR and regulatory result evaluation – ARR; II – to consolidate economic and statistical data of the regulated markets for purposes of external sharing and dissemination; III – to coordinate studies conducted by external partners with the support of ASA; and IV – to perform other related activities.” (NR)

“Art. 12-B. It is the responsibility of the Risk Management Sector – SEGER:
I – to coordinate risk management activities, through the identification, analysis and assessment, and treatment of relevant risk events; II – to manage systems and technologies aimed at risk management; III – to perform curation and management of the catalog of mapped organizational risks; IV – to prepare minutes, manuals, draft regulations and documents related to the organization of the risk management process; and V – to perform other related activities.” (NR)

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026
“Art. 14 ...............................................................
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VIII - to propose to the Collegiate Board the adoption of measures necessary for the improvement of the functioning of its internal bodies; and IX – to perform other related activities” (NR)

“Art. 16-I. It is the responsibility of the Institutional Development Division – DDEIN:
I – to monitor and supervise the execution of projects, initiatives and priority actions within the scope of the Regional Superintendency for Development and Institutional Modernization – SDE; II – to assist in the preparation, consolidation, review and monitoring of documents, studies, technical notes, reports and drafts related to matters within the competence of the SDE; III – to support the coordination of the preparation of responses to demands formulated by control bodies or other institutions, related to the attributions of the SDE; IV – to perform activities related to the monitoring, registration and evaluation of institutional goals within the scope of the SDE; and V – to perform other related activities.” (NR)

“Art. 22. It is the responsibility of the Bidding Management – GELIC:
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II – to advise the requesting areas and the planning teams of the procurements with the operational procedures necessary for the acquisition of goods and the contracting of services necessary for the functioning of the Autarchy;
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V – to conduct electronic bidding sessions; and VI – to perform other related activities.” (NR)

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026 “Art. 22-A. It is the responsibility of the Administrative Contracts Division - DICON:
I – to administer contracts, including extensions, repactuations and contractual readjustments; II – to designate employees to act in the inspection of contracts; III – to conduct administrative processes for the application of penalties related to bidding and contracts; and IV – to perform other related activities.” (NR)

“Art. 24-E. It is the responsibility of the Service and Well-being Management – DOBEM:
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“Art. 24-F. It is the responsibility of the Functional Registration and Monitoring Management - GERAF:
................................................................ “(NR)

“Art. 33-A. It is the responsibility of the Information and Systems Management Sector – SEGIS:
I – to manage activities related to the development, evolutionary and corrective maintenance, and provide internal and external support to the Offer Registration System - System SRE, as well as to manage the respective technical cooperation agreements that govern the development of System SRE; II – to manage, treat and ensure the quality of the information and data of the systems under the responsibility of the Superintendency of Securities Registration – SRE; III – to produce and make available information, data and reports related to public offerings of securities and to the systems of the SRE; IV – to provide technical and operational support to the other components of the SRE in the treatment of administrative processes, including regarding the granting of views; V – to perform administrative and technical support activities necessary for the proper functioning of the SRE; and VI – to perform other related activities.”(NR)

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026
“Art. 41. ...........................................
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IV – to supervise and inspect the legal entities authorized by the CVM to provide securities custody services, as well as the activities of self-regulatory entities of securities custodians.” (NR)

“Art.42. ...........................................
I – to supervise and inspect the activities of organized market administrative entities with regard to Loss Compensation Mechanisms, or to entities constituted exclusively or contracted for this purpose; II – to supervise and inspect the activities of accrediting and self-regulatory entities of investment advisors; III – to investigate indications of irregular offerings and activities of derivatives and of irregular intermediation of securities, proposing, when appropriate, acts of precautionary suspension of activities and adoption of sanctioning measures; IV – to analyze and respond to consultations related to securities intermediation services abroad, as well as to guide participants regarding the applicable regulation. V – to supervise and inspect investment advisors and intermediaries that hire them; VI – to handle judicial demands related to information on the existence of securities and asset blocking; VII – to instruct sanctioning administrative processes, prepare terms of accusation and proposals for administrative inquiries and verify compliance with terms of commitment; and VIII – to perform other related activities.” (NR)

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026 “Art. 42-B. It is the responsibility of the Statistics and Market Monitoring Division – DEMON:
................................................................ “(NR)

“Art. 42-C. It is the responsibility of the Intermediaries Supervision Division – DSUI:
I – to analyze requests for authorization to operate securities custodians and registrars and commodity brokers; II – to analyze requests for operation in the securities market by securities intermediaries: brokers, distributors, investment banks and multiple banks with investment portfolio; III – to supervise and inspect the activities of self-regulatory entities of securities registrars; IV – to supervise and inspect securities registrars; V – to instruct sanctioning administrative processes, prepare terms of accusation and proposals for administrative inquiries and verify compliance with terms of commitment; and VI – to perform other related activities.” (NR)

“Art. 58-A. It is the responsibility of the Innovation and Regulatory Improvement Division – DIAR:
I – to plan and coordinate projects and actions aimed at innovation and improvement of the regulatory process; II – to coordinate committees, partnerships and working groups aimed at regulatory experimentation in controlled environments, including prototyping initiatives, regulatory sandbox and other related initiatives; III – to promote, internally and externally, initiatives of technical cooperation and exchange of experiences and dissemination of practices related to innovation and improvement of the regulatory process;

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026 IV – to promote initiatives aimed at strengthening regulatory governance, knowledge dissemination and development of institutional capacities related to the regulatory process; V – to identify learnings resulting from regulatory experimentation and innovation initiatives to subsidize the standardization activity conducted by the other components of the SDM; and VI – to perform other related activities.” (NR)

“Art. 61-A. It is the responsibility of the Auditor Registration and Registry Division – DICAR:
I – to act in the activities of registration, suspension, cancellation and maintenance of the registry of independent auditors; II – to act in the activities related to the registry of technical managers of independent auditors – legal entity; III – to propose regulations related to the registration and registry of independent auditors; IV – to issue and control the penalty fines related to independent auditors; V – to instruct administrative processes related to the competencies under its responsibility; and VI – to perform other related activities.” (NR)

“Art. 75. It is the responsibility of the Securitization and Agribusiness Management 4 – GSEC-4:
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III - to operationalize procedures related to penalty fines; IV – to prepare terms of accusation and proposals for administrative inquiries and verify compliance with terms of commitment; and V – to perform other related activities.” (NR)

SECURITIES AND EXCHANGE COMMISSION www.cvm.gov.br CVM RESOLUTION NO. 243, OF MAY 20, 2026 Art. 2 The following are revoked:
I – item 1.4.5 of item IV of art. 4;
II – items X and XI of art. 14;
III – items VII, VIII and IX of art. 22; and
IV – items IX and X of art. 42.

Art. 3 This Resolution enters into force on May 22, 2026.

Signed electronically by
JOÃO CARLOS DE ANDRADE UZÊDA ACCIOLY
Interim President