2018-04-26 | DOF 5520811

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Resolution modifying the general provisions applicable to securities issuers and other market participants

The CNBV amends Articles 1, 3, 33, 36, 77, 78, 78 Bis, 80, 84, and 87, and repeals Articles 42, 83, 85, and 86 of the General Provisions applicable to securities issuers and other market participants. These changes align external audit requirements with the new General Provisions for entities supervised by the CNBV that hire external audit services for basic financial statements, update independence and quality standards for auditors, and clarify legal opinion independence. The resolution enters into force on August 1, 2018.

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