CVM Resolution No. 248 of October 13, 2026

CVM RESOLUTION NO. 248, OF OCTOBER 13, 2026
Amends CVM Resolution No. 67, of March 10, 2022.

The PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION – CVM makes public that the Collegiate Body, in a meeting held on September 15, 2026, based on Article 8, item I and § 3, of Law No. 6,385, of December 7, 1976, Article 5 of Law No. 13,874, of September 20, 2019, and Decree No. 10,411, of June 30, 2020, APPROVED the following Resolution:

Article 1. CVM Resolution No. 67, of March 10, 2022, published in the Official Gazette of the Union (“DOU”) on March 11, 2022, shall enter into force with the following wording:

“Article 2. ………………
………………
VI – responsible organizational component: the superintendence or member of the Collegiate Body competent to conduct a specific standardization process or to carry out the AIR and ARR, as applicable; ………………” (NR)

“Article 3. The conduct of standardization processes on matters within the competence of the CVM is assigned to:
I – the Accounting and Audit Standards Superintendence – SNC, on accounting and audit topics, including regarding independent auditors and audit procedures; II – the Market Development Superintendence – SDM, on general topics, when there is no designation provided in item III; and III – the organizational component designated by the Collegiate Body to conduct a specific regulatory process. ……………… § 5. The preparation of the draft public consultation report must, unless otherwise specified by the Collegiate Body, be carried out by the organizational component responsible for the respective standardization process.” (NR)

Article 2. This Resolution enters into force on the date of its publication.

Signed electronically by
OTTO EDUARDO FONSECA DE ALBUQUERQUE LOBO
President