meta_id 3046707

On April 8, 2026, Argentina's National Securities Commission (Comisión Nacional de Valores — CNV) approved General Resolution 1127, which deregulates and simplifies the regulatory framework governing corporate oversight of securities issuers and external auditors. The resolution addresses external audit requirements by aligning provisions with the International Code of Ethics for Professional Accountants, as adopted by the Argentine Federation of Professional Accountants (Federación Argentina de Consejos Profesionales de Ciencias Económicas — FACPCE). Key changes include enhanced disclosure requirements for fees charged by external auditors to public interest entities, strengthening transparency while consolidating internal control mechanisms. The resolution clarifies the scope of external audit function evaluation within the audit committee's and board of directors' respective responsibilities. For the External Auditors Registry, the resolution eliminates obsolete requirements and reorganises similar provisions to create clearer, more operational regulations with reduced information burdens. Regarding corporate oversight of securities issuers, the resolution establishes a new centralised scheme that systematises requirements for registration procedures, eliminating repetitions and facilitating interpretation and compliance. Concrete improvements for companies include eliminating certain procedures related to updating digital accounting and corporate registration systems, as well as storage media changes, provided essential conditions and regulatory principles are maintained. The resolution also unifies criteria, simplifies regulatory language, and reorganises articles and annexes to create more accessible regulation. CNV President Roberto E. Silva stated the resolution represents "firm progress in deregulation and simplification of CNV norms," advancing transparency while reducing administrative burdens and facilitating regulatory compliance. **Reference:** [RG 1127](https://www.argentina.gob.ar/)