2023-11-30
Added · Updated
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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SECURITIES AND EXCHANGE COMMISSION OF BRAZIL
Seven of September Street, 111/2-5th and 23-34th Floors, Center, Rio de Janeiro/RJ – ZIP: 20050-901 – Brazil - Tel.: (21) 3554-8686 Cincinato Braga Street, 340/2nd, 3rd and 4th Floors, Bela Vista, São Paulo/ SP – ZIP: 01333-010 – Brazil - Tel.: (11) 2146-2000 SCN Q.02 – Bl. A – Ed. Corporate Financial Center, S.404/4th Floor, Brasília/DF – ZIP: 70712-900 – Brazil -Tel.: (61) 3327-2030/2031 www.cvm.gov.br CVM RESOLUTION NO. 195, OF NOVEMBER 30, 2023 Amends CVM Resolution No. 141, of June 15, 2022, and CVM Resolution No. 151, of June 15, 2022.
THE PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION – CVM makes public that the Collegiate Body, in a meeting held on November 22, 2023, based on the provisions of Article 8, item I of Law No. 6.385, of December 7, 1976, APPROVED the following Resolution:
Art. 1. CVM Resolution No. 141, of June 15, 2022, shall enter into force with the following wording:
“Art. 1. ................................................................
Sole paragraph. The combined statements shall be subject to audit by an independent auditor registered with the CVM, in accordance with the standards issued by the Federal Council of Accounting.” (NR)
Art. 2. CVM Resolution No. 151, of June 15, 2022, shall enter into force with the following wording:
“Art. 1. ................................................................
Sole paragraph. The pro forma financial information shall be subject to reasonable assurance by an independent auditor registered with the CVM, in accordance with the standards issued by the Federal Council of Accounting.” (NR)
Art. 3. This Resolution enters into force on December 1, 2023.
Electronically signed by
JOÃO PEDRO BARROSO DO NASCIMENTO
President
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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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