The Brazilian Pension Funds Authority (PREVIC) republished the accounting Annexes I–III to PREVIC Resolution 23/2023, as amended by PREVIC Ordinance 1,071/2025, to incorporate editorial adjustments and targeted corrections ahead of their entry into force in 2026. The updates follow the November publication and include changes to numbering, as well as the inclusion and exclusion of accounts. The republished materials cover the chart of accounts (Annex I), the function and operation of accounts (Annex II), and models and completion instructions for financial statements (Annex III), alongside comparative tables, and are available via PREVIC’s Busca-Normas system.
Brazilian Pension Funds Authority (PREVIC) 2025-12-19
Brazilian Pension Funds Authority republishes revised accounting annexes for PREVIC Resolution 23/2023 effective in 2026
The Brazilian Pension Funds Authority (PREVIC) republished the accounting Annexes I–III to PREVIC Resolution 23/2023, incorporating editorial adjustments and corrections before their 2026 implementation. Changes include numbering updates and account modifications. The republished materials, covering the chart of accounts, account functions, and financial statement instructions, are accessible via PREVIC’s Busca-Normas system.