Filing Deadline
Within 90 days after the end of the fund's fiscal year
Frequency
Annual
What it is
They include the Balance Sheet, Income Statement, Statement of Changes in Net Assets, Cash Flow Statement and Explanatory Notes. The statements must be audited by an independent auditor and filed with the CVM within 90 days of the end of the fiscal year.
Who must comply
All funds regulated by the CVM. FIPs and exclusive funds have specific rules.
Penalties for non-compliance
Fine, warning and suspension. Recurring delays may lead to the administrator losing its accreditation.
Official source
Resolução CVM 175How Arkar automates it
Statements generated automatically from the fund's chart of accounts. Auditor collaboration through a shared portal, with a digital signature trail.
View in Arkar Fund System