Resolution modifying the general provisions applicable to investment funds and persons providing services to them

DOF: 26/04/2018

RESOLUTION modifying the general provisions applicable to investment funds and to the persons providing services to them

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 77, third and fourth paragraphs, and 77 Bis of the Investment Funds Law, as well as 4, fractions VI, XXXVI and XXXVIII, and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That it is necessary to repeal the norms regarding the services of independent external auditing that investment fund operating companies, investment fund share distribution companies, and investment fund share valuation companies must contract, because these are integrated into a new regulatory body called "General Provisions Applicable to Entities and Issuers Supervised by the National Banking and Securities Commission that Contract External Financial Statement Auditing Services", has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS PROVIDING SERVICES TO THEM

SINGLE.- Articles 1, fraction II; and 76, second paragraph; are REFORMED; Article 144, fraction VI, is ADDED, moving fraction VI to become VII; and Article 1, fraction V, and Chapter Three of Title Four titled "Independent External Auditors and Audit Reports", which comprises articles 86 to 105 of the "General Provisions Applicable to Investment Funds and to the Persons Providing Services to Them", published in the Official Gazette of the Federation on November 24, 2014, and amended through resolutions published in said Gazette on December 26, 2014; January 6 and 9, July 23, August 3, September 1 and 18, 2015; January 6, September 28, November 17, and December 27, 2016; April 14, and October 4, 2017, and January 4, 2018, are REPEALED, to read as follows:

TITLES FIRST to THIRD

...

TITLE FOUR

On Accounting and Financial Information

Chapters First and Second

...

Chapter Three. Repealed.

TITLES FIFTH to EIGHTH

...

"Article 1.-

...

I.

...

II.

Independent External Auditor, the public accountant or licensed public accountant who meets, insofar as applicable, the characteristics and requirements contained in the "General Provisions Applicable to Entities and Issuers Supervised by the National Banking and Securities Commission that Contract External Financial Statement Auditing Services" and its modifications.

III. and IV. ...

V.

Repealed.

VI. to XXV.

..."

"Article 76.-

...

In the case of annual consolidated basic financial statements, they must be presented to the board of directors within ninety (90) natural days following the closing of the respective fiscal year."

"Articles 86 to 105. Repealed."

"Article 144.-

...

I. to V.

...

VI.

General Provisions Applicable to Entities and Issuers Supervised by the National Banking and Securities Commission that Contract External Financial Statement Auditing Services, and its modifications.

VII.

..."

TRANSITORY

SINGLE.- This Resolution shall enter into force on August 1, 2018.

Respectfully,

Mexico City, April 17, 2018. - The President of the National Banking and Securities Commission, José Bernardo González Rosas.- Initial.

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