Legal Alert | Superintendency of Companies issues the new Basic Legal Circular and updates the Basic Accounting Circular
The Superintendency of Companies issued External Circulars 100-000019 and 100-000020 of 2026, adopting a new Basic Legal Circular and adding new chapters to the Basic Accounting Circular. These changes strengthen and modernize the regulatory framework applicable to entities subject to the inspection, oversight and control of this authority. Main changes in the new Basic Legal […]