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SEC Issuances

Most of the new rules and regulations issued by the SEC are made through memorandum circular.  Below are the list of memorandum circular issued by the SEC.

2013 Memorandum Circulars

SEC Memorandum Circular No. 3

RE :  Amendments of rules pertaining to the date of submission of the Interim Semi-annual Financial Statements  (PDF) (Posted 16 January 2013)

SEC Memorandum Circular No. 2

RE :  Amendment of SEC Memorandum Circular No. 8 series of 2000  (PDF) (Posted 15 January 2013)

SEC Memorandum Circular No. 1

RE :  Mandatory Incorporation of the Tax Identification Number (TIN) of Foreign Investors in All Forms, Papers, and Documents Filed with the SEC  (PDF) (Posted 8 January 2013)

2012 Memorandum Circulars

SEC Memorandum Circular No. 12

RE :  Guidelines on the disclosure of transactions with retirement benefit funds. (PDF) (Posted 4 January 2013)

SEC Memorandum Circular No. 11

RE :  Guidelines for Accreditation of Institutional Training Providers on Corporate Governance (PDF) (Posted 26 December 2012)

SEC Memorandum Circular No. 10

RE :  Rules and Regulations on Exchange Traded Funds (PDF) (Posted 22 October 2012)

SEC Memorandum Circular No. 9

RE :  Revised Guidelines on Accreditation of Surety Companies (PDF) (Posted 11 October 2012)

SEC Memorandum Circular No. 8

RE :  Amendment on SEC Memorandum Circular No. 5, series 2008 (PDF) (Posted 11 October 2012)

SEC Memorandum Circular No. 7

RE :  2013 Schedule of filing of Annual Financial Statements (PDF) (Posted 10 September 2012)

SEC Memorandum Circular No. 6

RE :  In connection with Republic Act 9485 (Anti Red Tape Act of 2007) (PDF) (Posted 22 July 2012)

SEC Memorandum Circular No. 5

RE :  Participation  of Independent Directors in Employees Stock Option Plan (PDF) (Posted 22 July 2012)

SEC Memorandum Circular No. 4

RE :  Guidelines for the Assessment of the Performance of Audit Committee of Companies Listed on the Exchange (PDF) (Posted 8 June 2012)

SEC Memorandum Circular No. 3

RE :  Revised Guidelines on the Implementation of PFRS 9 (Financial Instruments: Recognition and Measurement (PDF) (Posted 7 May 2012)

SEC Memorandum Circular No. 2

RE :  Guidelines on Securities Deposit of Branch Offices of Foreign Corporations (PDF) (Posted 7 May 2012)

SEC Memorandum Circular No. 1

RE :  Finality of the revocation Orders (PDF) (Posted 2 April 2012)

2011 Memorandum Circulars

SEC Memorandum Circular No. 9

RE :  All Listed, Public, and Mutual Fund Companies (PDF) (Posted 14 December  2011)

SEC Memorandum Circular No. 8

RE : Guidelines on Reporting and Filing of Application for a Certificate of Eligibility under the Special Purpose Vehicle Act as Amended (PDF) (Posted 18 October  2011)

SEC Memorandum Circular No. 7

RE : Implementing of the Truth in Lending Act to Enhance Loan Transaction Transparency (PDF) (Posted 16 September 2011)

SEC Memorandum Circular No. 6

RE : 2012 Schedule of Filing of Annual Financial Statements (PDF) (Posted 15 August 2011)

SEC Memorandum Circular No. 5

RE : Amendment of SEC Memorandum Circular No. 5, series of 2008 (PDF) (Posted 5 August 2011)

SEC Memorandum Circular No. 4

RE : Amendment of SRC Rule 9.2(2)(D) (PDF) (Posted 21 June 2011)

SEC Memorandum Circular No. 3

RE   : Guidelines on the implementation of PFRS 9 (Financial Instruments : Recognition and Measurement) (PDF) (Posted 24 May 2011)

SEC Memorandum Circular No. 2

RE   : Amendment to the Implementing Rules and Regulation (IRR) of Republic Act No. 9856 or Real Estate Investment Trust (REIT) Act of 2009 (PDF) (Posted 2 May 2011)

SEC Memorandum Circular No. 1

RE : Amendment of SEC Memorandum Circular No. 8, series of 2009 (PDF) (Posted 18 March 2011)

2010 Memorandum Circulars

SEC Memorandum Circular No. 10

RE    :   Rules of Procedures on Appeals from Decision of Self Regulatory Organizations (SROs) (PDF) (Posted 17 December 2010)

SEC Memorandum Circular No. 9
RE    :   Scale of penalties for lending companies
 (PDF) (Posted 24 September 2010)

SEC Memorandum Circular No. 8
RE    :   Extension of the deadline to submit revised Anti-money Laundering Manual for SEC covered institutions pursuant to  SEC Memorandum Circular No. 2, series of 2010
 (PDF) (Posted 24 September 2010)

SEC Memorandum Circular No. 7
RE    :   Briefing re: On-line Submission of the Corporate Governance Scorecard
Registration Form (PDF) (Posted 9 September 2010)

SEC Memorandum Circular No. 6
RE    :   2011 Schedule of Filing of Annual Financial Statements

SEC Memorandum Circular No. 5
RE    :   Coverage of Financing Companies by the Revised Code of Corporate Governance

SEC Memorandum Circular No. 4
RE    : Guidelines on Property Valuation

SEC Memorandum Circular No. 3
RE    :  Guidelines on the Issuance of Certificates of Eligibility under the Special Purpose Vehicle Act and Status Report of   Registered Special Purpose Vehicle Corporation
SEC Memorandum Circular No. 2
RE    :  Revised Guidelines in the preparation Anti-Money Laundering Operating Manual for SEC Covered Institutions

Guidelines (zip) (posted on 16 June 2010)
SEC Memorandum Circular No. 1
RE   : Adoption of the Broker-Dealer Chart of Accounts (PDF)

Chart Accounts for Broker Dealer in Securities
Chart of Accounts for Broker Dealer in Securities (PDF)  (posted on 7 April 2010)
Summary of Chart of Accounts (PDF) (posted on 7 April 2010)

2009 Memorandum Circulars

SEC Memorandum Circular No. 16 series of 2009
RE     :   Reminders on the Preparation and Audit of Annual Financial Statements (PDF) (Posted 14 December 2009)
SEC Memorandum Circular No. 15
RE   :   Finality of the Mass Revocation Orders (PDF)
SEC Memorandum Circular No. 14
RE   :   2010 Schedule of Filing of Annual Financial Statements (PDF)
SEC Memorandum Circular No. 13
RE   :   Revised guidelines on accreditation of auditing firms and external auditors (PDF)
SEC Memorandum Circular No. 12
RE   :   Participation in the Corporate Governance Survey (PDF)
Corporate Governance Scorecard Questionnaire (Zip) (posted on 24 August 2009)
Corporate Governance Scorecard Response (Zip) (posted on 24 August 2009)
SEC Memorandum Circular No. 11
RE   :   Guidelines on addressing trust fund and capital deficiencies of a pre-need company (PDF)
SEC Memorandum Circular No. 10
RE   :   Revised Minimum Trust Fund Contribution Rates for Pre-Need Corporations (PDF)
SEC Memorandum Circular No. 9
RE   :   Qualification of Independent Directors (PDF)
SEC Memorandum Circular No. 8
RE   :   Scale of Fines for Non-compliance with the Financial Reporting Requirements of the Commission (PDF)
SEC Memorandum Circular No. 7
RE   :   Resolution to further facilitate the registration and monitoring of corporations. (PDF)
SEC Memorandum Circular No. 6
RE   :   Revised Code of Corporate Governance (PDF)
SEC Memorandum Circular No. 5
RE   :   Penalty for failure to comply with the Commission’s directive to participate in the corporate governance survey (PDF)
SEC Memorandum Circular No. 4
RE   :   Amendment to the Consolidated Scale of Fines (SEC Memorandum Circular No. 6, series of 2005) (PDF)
SEC Memorandum Circular No. 3-A
RE   :   Supplement to the Requirements on the Submission of Trust Fund Valuation and Compliance Report of Pre-need Companies (PDF)  Attachment Forms (zip file)
SEC Memorandum Circular No. 3
RE   :   Submission of Trust Fund Valuation and Compliance Report of Pre-need Companies (PDF)
SEC Memorandum Circular No. 2
RE   :   Amended Rules Governing Pre-emptive and other Subscription Rights and Declaration of Stock and Cash Dividends of Corporations whose Securities are Registered under the Revised Securities Act or Listed in the Stock Exchange (PDF)
SEC Memorandum Circular No. 1
RE   :   Multi-year Capital and Trust Fund Build-up (PDF)

Be back for more…

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Discussion

2 thoughts on “SEC Issuances

  1. what are the requirements for the annual filing of financial statements?

    Posted by larmaine | April 16, 2013, 1:06 am
    • Hi Larmaine, sorry for late reply.. It depends on where you are filing and the size and nature of your Company. If it’s a regular company with no special filing requirements, here are the requirements:
      For BIR:
      1. Audited financial statements with auditors’ report
      2. Income tax return, with statement on management responsibility and auditors’ report including attachments.

      For SEC:
      1. Audited financial statements as stamped received by the BIR and with auditors report
      2. Auditors report on additional components, if applicable.

      It can be more complicated depending, again on the size and nature of operation of the Company, the transactions it entered into and the balances of its accounts. Say for example, your retained earnings exceeds the amount of your paid up capital, you may be required to include a statement of retained earnings available for dividend declaration with auditors report. So, it varries, ask your accountants/auditors so you will not go wrong. 😉

      Posted by leecpa | June 7, 2013, 4:20 pm

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