Regulatory Alerts2018-04-26 | DOF 5520817Added
General Provisions Applicable to Entities and Issuers Supervised by the CNBV that Hire External Audit Services for Basic Financial Statements
The document establishes general provisions for entities and issuers supervised by the CNBV regarding the external audit of basic financial statements. It defines the scope of application, including various financial institutions and issuers, and sets specific requirements for independent external auditors and audit firms, such as professional experience, independence, and ethical standards. The text outlines the rules for hiring, substituting, and evaluating audit firms, as well as the content of audit reports and communications to the audit committee and the Commission.
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