The Chile Financial Market Commission (CMF) has published a consultation on a proposal to create an Information Systems Manual for External Auditing Firms, setting out instructions for how firms must submit information for supervisory purposes. The scope covers External Auditing Firms governed by Title XVIII of Law No. 18,045 and registered in the Registry of External Auditing Firms (REAF). The proposal defines the form, frequency and means for submitting information through the CMF’s official communication channel, and would require periodic reporting of four Regulatory Files: EAE 01 (Annual Income), EAE 02 (List of Reports Issued), EAE 03 (List of Related Companies) and EAE 04 (Information on Contracts for Other Services). The CMF frames the manual as a way to update and systematize existing information requirements, reduce regulatory gaps, improve the structure and design of current reporting, and support more targeted supervision and risk detection. Comments can be submitted via the CMF website’s “Regulations Under Consultation” section until February 15, 2026.
Chile Financial Market Commission 2025-12-19
Chile Financial Market Commission consults on an Information Systems Manual requiring periodic supervisory reporting by external auditing firms
The Chile Financial Market Commission has launched a consultation on a proposed Information Systems Manual for External Auditing Firms, detailing submission instructions for supervisory purposes. The proposal mandates periodic reporting of four Regulatory Files through the CMF’s official channel, aiming to update and systematize information requirements, reduce regulatory gaps, and enhance supervision and risk detection.