Regulatory Alerts2018-11-15 | DOF 5543944Added
Resolution modifying general provisions applicable to entities and issuers supervised by the CNBV that hire external audit services for basic financial statements
The resolution amends the General Provisions applicable to entities and issuers supervised by the National Banking and Securities Commission (CNBV) that engage external audit services for basic financial statements. It adds financial technology institutions to the definitions of entities subject to these provisions and includes them in the list of entities whose audit committees or administrators must approve external audit services. The resolution enters into force on January 1, 2020, requiring financial technology institutions to present audited financial statements for the 2020 fiscal year in 2021 in accordance with these amended provisions.
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