Minimum Content of the Notarial Declaration - External Auditors

Resolution No. CD-SIBOIF-1129-2-SEP10-2019
Dated September 10, 2019
ANNEX 2
MINIMUM CONTENT OF THE NOTARIAL DECLARATION

The undersigned declares before a Public Notary that:
a) They comply with the independence requirements referred to in Article 5 of the "Standard on External Audit." b) They comply with the suitability requirements established in Article 6 of the "Standard on External Audit." c) They are familiar with international financial reporting standards, international auditing standards, banking and financial laws, and prudential standards issued by the Superintendency of Banks and Other Financial Institutions, and they commit to complying with them. d) They are familiar with the Accounting Framework and the legal provisions regulating the activities of supervised financial institutions, and they commit to staying updated regarding any changes. e) They are aware of and accept the obligations and responsibilities established by law and current regulations regarding banking secrecy and the confidentiality of obtained information. f) All information and documentation presented to the Superintendency is true and, therefore, is subject at all times to the verifications required by administrative authorities, fully aware of the consequences implied by false testimony.