Reguladores

PCAOB Releases Spotlight on Data and Technology Research Project

PCAOB, Reguladores, Relevantes de AE-Chile
Mayo 6, 2021

May 6, 2021 Published: PCAOB Today the PCAOB released a new Spotlight publication, Data and Technology Research Project Update, May 2021. Advancements in technology continue to affect the nature, timing, and preparation of financial information, including preparers’ controls around financial information, and the planning and performance of audits. The Board’s strategic plan highlights the need to

PCAOB Releases 2021 Staff Outlook for Inspections and Audit Committee Resource

PCAOB, Reguladores, Relevantes de AE-Chile
Abril 7, 2021

April 6, 2021 Published: PCAOB Today the PCAOB released a new Spotlight publication, Staff Outlook for 2021 Inspections. The Spotlight provides an overview of the principal changes we are making to inspections in 2021 and highlights important areas of planned focus. Auditors may find this information valuable as they plan and perform current and upcoming audits.

PCAOB Shares Perspective from 2020 Conversations with Audit Committee Chairs

PCAOB, Reguladores, Relevantes de AE-Chile
Febrero 2, 2021

February 1, 2021 Published: PCAOB The PCAOB released a new publication, 2020 Conversations with Audit Committee Chairs. As part of our strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement, in 2020 we reached out to the audit committee chairs of most of the U.S. public companies whose audits we inspected and offered

PCAOB Issues COVID-19 Spotlight, Provides Insights and Reminders for Auditors

PCAOB, Reguladores, Relevantes de AE-Chile
Diciembre 2, 2020

December 2, 2020 Published: PCAOB The Public Company Accounting Oversight Board (PCAOB) today released a new Spotlight publication, Staff Observations and Reminders during the COVID-19 Pandemic, to provide insights from recent PCAOB inspections of reviews of interim financial information and audits. “Consistent with our strategic objective to conduct inspection activities that facilitate more timely and relevant

The PCAOB’s Use of Economic Analysis and Stakeholder Input in Standard Setting

PCAOB, Reguladores, Relevantes de AE-Chile
Noviembre 17, 2020

November 17, 2020 Published: PCAOB Today the PCAOB released a new Spotlight publication that highlights how we are implementing our strategic objective of better leveraging economic and risk analysis to effectively set standards, rules, and guidance. The Spotlight provides an overview of how we conduct economic analysis and gather stakeholder input. It also includes a

PCAOB Posts Resource for Audit Committees Regarding New Requirements Related to Estimates and Specialists

PCAOB, Reguladores, Relevantes de AE-Chile
Noviembre 12, 2020

November 12, 2020 Published: PCAOB The PCAOB released a resource for audit committees on our new requirements related to auditing accounting estimates, including fair value measurements, and using the work of specialists. The requirements will take effect for audits of financial statements for fiscal years ending on or after December 15, 2020. To help audit

Presentación “El rol del regulador en una industria financiera en evolución: Banca Abierta”

Reguladores, Relevantes de AE-Chile, SVS
Octubre 30, 2020

– Luis Figueroa 20 de octubre de 2020 Publicado por la CMF Descargar aquí

Comisión para el Mercado Financiero presenta su Plan Estratégico 2022

Reguladores, Relevantes de AE-Chile, SVS
Septiembre 25, 2020

Septiembre 7, 2020 La Comisión para el Mercado Financiero (CMF) presenta su Plan Estratégico 2022, que contempla la ejecución de 32 iniciativas en los ámbitos de regulación, supervisión prudencial y de conducta de mercado, procedimiento sancionatorio y desarrollo institucional. El PE 2022 se enmarca en el mandato legal de la Comisión de velar por el correcto

PCAOB Posts Conversations with Audit Committee Chairs: COVID-19 and the Audit

PCAOB, Reguladores, Relevantes de AE-Chile
Julio 31, 2020

July 31, 2020 Published: PCAOB As part of the Public Company Accounting Oversight Board’s (PCAOB) strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement, the Board has committed to engaging more directly and more often with audit committees. In 2019, we reached out to nearly 400 audit committee chairs of U.S. issuers whose audits we

Presentación “Divulgación de Criterios ESG – Importancia de Sistematizar Información con Perspectiva de Género” – Rosario Celedón

Reguladores, Relevantes de AE-Chile, SVS
Junio 10, 2020

9 de junio de 2020 Publicado por CMF Descarga directa desde la imágen: http://www.cmfchile.cl/portal/prensa/604/w3-article-29097.html

PCAOB Posts Spotlight on Audits Involving Cryptoassets

PCAOB, Reguladores, Relevantes de AE-Chile
Mayo 27, 2020

May 26, 2020 Published: PCAOB PCAOB posted a Spotlight on Audits Involving Cryptoassets – Information for Auditors and Audit Committees. A key objective in the Board’s Strategic Plan is to monitor the development and implementation of emerging technologies to analyze their implications for the quality of audit services. PCAOB staff has observed that cryptoassets, including

PCAOB Posts Data and Technology Research Project Update Spotlight

PCAOB, Reguladores, Relevantes de AE-Chile
Mayo 12, 2020

May 12, 2020 Published: PCAOB Today the PCAOB posted an update on its Data and Technology Research Project. Advancements in technology are affecting the nature, timing, preparation, and use of financial information. In light of the increasing use of technology by auditors and preparers, the Board’s Strategic Plan highlights that we must anticipate and respond to these innovations

Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19”

Reguladores, Relevantes de AE-Chile, SVS
Abril 13, 2020

Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19” 7 de abril de 2020 Publicado por la CMF http://aechile.cl/wp-content/uploads/2020/04/CMF-ante-Contingencia-del-Covid-19-1.pdf

PCAOB Staff Provides Reminders for Audits Nearing Completion in Light of COVID-19

PCAOB, Reguladores, Relevantes de AE-Chile
Abril 3, 2020

April 2, 2020 Published: PCAOB The Public Company Accounting Oversight Board (PCAOB) today released a staff Spotlight document, COVID-19: Reminders for Audits Nearing Completion, to provide important reminders to auditors of issuers and broker-dealers for audits nearing completion. “The COVID-19 crisis is having a significant impact on investors, issuers, and auditors alike,” said Chairman William D. Duhnke

Presentación “Entregando Información Ambiental y Social al Mercado” – Mauricio Larraín

Reguladores, Relevantes de AE-Chile, SVS
Enero 21, 2020

20 de enero de 2020 Publicado por la CMF Seminario organizado por la CMF, la Sofofa y el Centro de Gobierno Corporativo UC.

PCAOB Posts Conversations with Audit Committee Chairs: What We Heard & FAQs

PCAOB, Reguladores, Relevantes de AE-Chile
Diciembre 18, 2019

December 18, 2019 Published: PCAOBThe PCAOB is committed to our strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement. Over the past year, we have engaged more directly and more often with public company audit committees and had conversations with the audit committee chairs of almost all of the U.S. issuers whose audits we inspected.

PCAOB Posts Critical Audit Matters Spotlight

PCAOB, Reguladores, Relevantes de AE-Chile
Diciembre 11, 2019

December 10, 2019 Published: PCAOB The new requirement for auditors to report critical audit matters (CAMs) is the most significant change to the auditor’s report in more than 70 years. To support the implementation of the new requirement, the Public Company Accounting Oversight Board (PCAOB) has conducted extensive outreach to audit firms and other stakeholders

Strategic Plan 2019-2023

PCAOB, Reguladores, Relevantes de AE-Chile
Noviembre 20, 2019

November 19, 2019 Published: PCAOB The PCAOB voted unanimously to adopt its 2019-2023 Strategic Plan. The plan reaffirms the five values and five core goals that the Board will advance to effectively fulfill its mission. Key Factors Affecting the Strategic Outlook The key factors guiding the efforts include the following: First, the quality of audit services has

Cybersecurity, Resiliency, and the Role of Financial Regulators

PCAOB, Reguladores, Relevantes de AE-Chile
Octubre 9, 2019

DATE: Oct. 3, 2019 SPEAKER: Kathleen M. Hamm, Board Member EVENT: Program on International Financial Systems Technology and Capital Market Regulation Conference LOCATION: Tokyo, Japan I. Introduction Good morning. Thank you to Harvard Law School’s Program on International Financial Systems for inviting me to speak at this symposium on “Technology and Capital

Presentación “Chile Day 2019” – Joaquín Cortez

Reguladores, Relevantes de AE-Chile, SVS
Septiembre 13, 2019

10 de septiembre de 2019 Publicado por CMF Descargar presentación aquí

Presentación “Información comercial, nuevas tecnologías y supervisión”

Reguladores, Relevantes de AE-Chile, SVS
Agosto 29, 2019

21 de agosto de 2019 Publicado por: CMF Congreso Nacional de Crédito y Cobranza Christian Larraín, Vicepresidente Consejo de la Comisión para el Mercado Financiero Descargar PDF aquí

PCAOB Staff Provides Guidance for New Requirements on Auditing Estimates & Auditor’s Use of the Work of Specialists

PCAOB, Reguladores, Relevantes de AE-Chile
Agosto 23, 2019

August 22, 2019 Published: PCAOB The Public Company Accounting Oversight Board today released four staff guidance documents to raise awareness and assist auditors in advance of the effective date of new estimates and specialists audit requirements. The requirements are effective for audits of financial statements for fiscal years ending on or after December 15, 2020.

PCAOB Posts CAM Resources for Investors and Audit Committees

PCAOB, Reguladores, Relevantes de AE-Chile
Julio 12, 2019

July 11, 2019 Published: PCAOB Today the PCAOB released two new resources on critical audit matters (CAMs), one specifically for investors and the other for audit committees. These resources advance the Board’s strategic priority of cultivating effective communications with stakeholders, as well as providing timely, relevant, and useful information to them. The Board is committed

PCAOB Posts Staff Guidance on Communications with Audit Committees Concerning Independence

PCAOB, Reguladores, Relevantes de AE-Chile
Junio 3, 2019

May 31, 2019 Published: PCAOB The PCAOB posted to its website today staff guidance on PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. The guidance provides background on Rule 3526 and technical guidance for auditors on the independence-related communications required by the rule. The overview document below summarizes the staff guidance for audit committees, investors,

PCAOB Posts Staff Guidance: A Deeper Dive on the Communication of CAMs

PCAOB, Reguladores, Relevantes de AE-Chile
Mayo 24, 2019

May 22, 2019 Published: PCAOB May 22, 2019 Published: PCAOB The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements. This document was informed by discussions with auditors regarding their experiences conducting dry runs of CAMs with

PCAOB Posts Staff Preview of 2018 Inspection Observations

PCAOB, Reguladores, Relevantes de AE-Chile
Mayo 7, 2019

May 6, 2019 Published: PCAOB The PCAOB posted to its website the Staff Preview of 2018 Inspections Observations. This staff preview includes, for the first time, good practices regarding efforts to improve audit quality. It also addresses areas of common deficiencies, observations on technology, and implementation of new accounting and auditing standards and rules. The preview

Presentación de la Cuenta Pública 2018

Reguladores, Relevantes de AE-Chile, SBIF
Abril 26, 2019

Abril 23, 2019 Publicado por la SBIF Cuenta Pública de la Gestión 2018 de la SBIF, presentada por el Superintendente Mario Farren R. Descargar pdf (27 mb)

Presentación “Convergencia a estándares internacionales: Oportunidades y desafíos en la implementación de IFRS 17 y 9 en Chile” – Daniel García

Reguladores, Relevantes de AE-Chile, SVS
Abril 8, 2019

3 de abril de 2019 Publicado: CMF Del seminario: XX Conferencia sobre Regulación y Supervisión de Seguros en América Latina IAIS-ASSAL, Santa Cruz, Bolivia (02/04/2019) Descargar pdf – 807 kb.

Supervisor Bancario y Procedimientos Sancionatorios

Reguladores, Relevantes de AE-Chile, SVS
Marzo 29, 2019

Presentación “Supervisor Bancario y Procedimientos Sancionatorios” – José Antonio Gaspar 27 de marzo de 2019 Descargar Aquí

Presentación “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Rosario Celedón

Reguladores, Relevantes de AE-Chile, SVS
Marzo 18, 2019

14 de marzo de 2019 Publicado: CMF Del seminario: Seminario “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Centro de Derecho Regulatorio y Empresa, Universidad del Desarrollo. (872 kb) Descargar Presentación http://www.cmfchile.cl/portal/prensa/604/w3-article-26022.html

PCAOB Posts 2019 Staff Inspections Outlook for Audit Committees

PCAOB, Reguladores, Relevantes de AE-Chile
Marzo 15, 2019

March 14, 2019 Published: PCAOB The PCAOB posted to its website the 2019 Staff Inspection Outlook for Audit Committees. The Board’s new strategic plan anticipated enhanced external engagement and more proactive communication with stakeholders, including audit committees, to inform them about the PCAOB’s core activities—including inspections—and to maintain an ongoing dialogue with them. 2019-Staff-Inspections-Outlook-Audit-CommitteesInspections-Outlook-for-2019 Descargar

Presentación “Diseño Institucional y Proceso Sancionatorio” – Andrés Montés

Reguladores, Relevantes de AE-Chile, SVS
Enero 16, 2019

10 de enero de 2019 Publicado por CMF Del seminario: Seminario Internacional Fondecyt sobre Abusos de Mercado de Valores – Facultad de Derecho de la Universidad Diego Portales, (8-10 de enero de 2019) Descargar pdf 1.3 MB

Presentación “Regulación para FinTech: Una visión desde el regulador del mercado de valores” – Kevin Cowan

Reguladores, Relevantes de AE-Chile, SVS
Noviembre 23, 2018

22 de noviembre de 2018 Publicado: CMF Descargar PDF 1.9 MB. Del seminario: Regulación FinTech: Innovando con Reglas Claras (ESE Business School de la Universidad de los Andes.)

Presentación “Chilean securities and insurance landscape and regulatory roadmap” – Joaquín Cortez

Reguladores, Relevantes de AE-Chile, SVS
Septiembre 10, 2018

7 de septiembre de 2018 Publicado: CMF Del seminario: Chileday (07/09/2018) Descargar PDF (2.7 mb) Chilean securities and insurance landscape and regulatory roadmap- JCortez

PCAOB Posts Updated Staff Guidance on Changes to the Auditor’s Report

PCAOB, Reguladores, Relevantes de AE-Chile
Agosto 23, 2018

August 23, 2018 Published: PCAOB The Public Company Accounting Oversight Board today published updated “Staff Guidance on Changes to the Auditor’s Report (updated August 23, 2018)”. A summary of the updates can be found on Page 1. Descargar pdf (451 KB)

Presentación CMF “PdL Consejo Fiscal Autónomo, la estabilidad financiera y rol de la CMF” – Expositores: Kevin Cowan y Christian Larraín

Reguladores, Relevantes de AE-Chile, SVS
Julio 12, 2018

11 de julio de 2018 PdL Consejo Fiscal Autónomo, la estabilidad financiera y el rol de la CMF 11-07-18 Del seminario: Comisión de Hacienda de la Cámara de Diputados (11/07/2018) Descargar PDF (1 mb)

Presentación “Ciberseguridad en el Sistema Financiero” – Joaquín Cortez

Reguladores, Relevantes de AE-Chile, SVS
Junio 20, 2018

19 de junio de 2018 Del seminario: Comisión de Hacienda del Senado (19/06/2018) Descargar PDF (616 kb)

Presentación “CMF la nueva institucionalidad del mercado de valores y seguros” – Joaquín Cortez

Reguladores, Relevantes de AE-Chile, SVS
Mayo 23, 2018

23 de mayo de 2018 Publicado: CMF Del seminario: VIII Jornada de Gobierno Corporativo UC (23/05/2018) Descargar PDF (1.4 mb)

Presentación “Integración de Mercados de Capitales” – Kevin Cowan

Reguladores, Relevantes de AE-Chile, SVS
Mayo 22, 2018

22 de mayo de 2018 Publicado: CMF Del seminario: Presentación BID: Integración de Mercados de Capitales (21/05/2018) Descargar pdf ( 1.2 mb)

Presentación “Criptomonedas: Oportunidades y desafíos desde tres perspectivas” – Kevin Cowan

Reguladores, Relevantes de AE-Chile, SVS
Mayo 14, 2018

14 de mayo de 2018 Publicado: CMF Del seminario: Comisión de Hacienda de la Cámara de Diputados (14/05/2018) Descargar pdf (2 MB)

SBIF publica el documento “Modelo Chileno de Supervisión Basada en Riesgos” que es aplicado al sistema bancario

Reguladores, Relevantes de AE-Chile, SBIF
Marzo 20, 2018

9 de marzo 2018 Publicado por SBIF Con esta publicación, la institución busca dar a conocer el modelo de supervisión aplicado a las entidades bancarias y contribuir a la generación de mayores niveles de consenso y convergencia internacional en materia de supervisión bancaria efectiva. En el marco de su objetivo de aumentar la transparencia y accountability,

Cuenta Pública CMF 2014-2017

Reguladores, Relevantes de AE-Chile, SVS
Marzo 7, 2018

Descargar clikeando la imagen o Link a CMFChile http://www.cmfchile.cl/portal/publicaciones/610/articles-24637_doc_pdf.pdf

Cuenta Pública SBIF 2017

Reguladores, Relevantes de AE-Chile, SBIF
Marzo 7, 2018

Descargar desde la imagen o directamente desde el link. http://www.sbif.cl/sbifweb3/internet/archivos/publicacion_12013.pdf

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