RegAlert2021-05-25 | Resolução BCB 97Added
Resolution BCB No. 97 of May 25, 2021: Procedures for Accreditation and Decreditation of Cooperative Audit Entities and Independent Audit Companies
This Resolution establishes the mandatory procedures for the accreditation and decreditation of Cooperative Audit Entities and independent audit companies authorized to perform cooperative audits on credit cooperatives, central credit cooperatives, and confederations. It defines the required scope of audit activities, including assessments of operational performance, governance, risk management, and anti-money laundering controls, and sets strict deadlines for submitting annual audit programs and final reports to the Central Bank of Brazil. The regulation mandates the maintenance of audit documents for a minimum of five years and revokes previous Circulars No. 3,790 and No. 3,799, entering into force on July 1, 2021.
BCB published 15 documents in the last 30 days — get each new one by email the day it lands.
RESOLUTION
BCB NO. 97, OF MAY 25, 2021
Establishes the procedures related to the process of accreditation and decreditation of Cooperative Audit Entities and independent audit companies for the performance of cooperative audit activities, the requirements for defining the scope of cooperative audit activities, and the criteria for preparing and submitting the reports and documents resulting from cooperative audits.
The Collegiate Board of the Central Bank of Brazil, in a session held on May 25, 2021, based on arts. 9, 10, item IX, of Law No. 4,595, of December 31, 1964, 1, § 1, of Complementary Law No. 130, of April 17, 2009, and 15 of CMN Resolution No. 4,887, of January 28, 2021,
Read the rest free, and get an email when BCB publishes again
Lineage: In force
Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
More like this from BCB
BCB published 15 documents in the last 30 days. We email you each new one the day it's published.