Within 90 days after the end of the fund's fiscal year
Annual
What it is
The administrator files with the CVM, within 90 days after the end of the fiscal year, the financial statements of the fund and, where applicable, of its classes of quotas, with the report of an independent auditor registered with the CVM. With several classes, the statements are prepared per class; the fund presents at least a balance sheet, an income statement and a cash flow statement, with no obligation to consolidate (general part, art. 67, § 1). In the FII, the class's fiscal year ends on 30 June or 31 December (Annex III, art. 36, § 2). An audit is not required for a fund or class with less than 90 days of activity (general part, art. 69, sole paragraph). The FIP has a 150-day deadline and its own entry in this calendar.
Who must comply
Administrators of FIF, FIDC, FII and FIAGRO.
Penalties for non-compliance
Ordinary coercive fine of R$ 1,000.00 per day of delay, per fund or class and fiscal year, until filing or for at most 60 days — up to R$ 60,000.00 per set of statements (CVM Resolution 47, Annex A and article 15), without prejudice to sanctioning proceedings.
How Arkar automates it
Statements generated automatically from the fund's chart of accounts. Auditor collaboration through a shared portal, with a digital signature trail.
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