2023-11-30

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CVM Resolution No. 195 of November 30, 2023

CVM Resolution No. 195 amends the single paragraphs of CVM Resolution No. 141 and CVM Resolution No. 151, both dated June 15, 2022. It mandates that combined financial statements undergo audit by an independent auditor registered with the CVM, and that pro forma financial information receive reasonable assurance from such an auditor, in accordance with standards issued by the Federal Council of Accounting. These requirements take effect on December 1, 2023.

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Comissão de Valores Mobiliários

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Source: Comissão de Valores Mobiliários — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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