2024-10-29

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CVM Resolution No. 219 of October 29, 2024

CVM Resolution No. 219 amends Article 5 of CVM Resolution No. 193/2023 to establish specific deadlines for the delivery of reference forms (FRE) by entities adopting mandatory accounting standards. For the first exercise of mandatory adoption, the FRE must be submitted on the same date as the financial statements; from the second exercise onwards, it must be delivered within three months after the fiscal year ends or on the same date as the financial statements, whichever occurs first. For voluntary adoption exercises, the deadline is the last day of the ninth month following the end of the fiscal year. These rules apply to regulated entities and take effect on November 1, 2024.

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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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