MEMORANDUM CIRCULARS CY 2003

 

SEC Memorandum Circular No.15 (PDF)

RE   :   Requests for Legal Opinions

SEC Memorandum Circular No.14 (PDF)

RE   :   Guidelines on Preparation of Functional Currency Financial Statements

SEC Memorandum Circular No.13 (PDF)

RE   :   Accreditation and Reportorial Requirements of External Auditors of Public Companies and Secondary Licensees of the Commission

SEC Memorandum Circular No.12 (PDF)

RE   :   Suspension of Thresholds on Tender Offer Under Section 19 of the Securities Regulation Code

SEC Memorandum Circular No.11 (PDF)

RE   :   Supervision Over Registered Corporations

SEC Memorandum Circular No.10 (PDF)

RE   :   Adoption of the Philippine Standards on Auditing

SEC Memorandum Circular No. 9 (PDF)

RE   :   Adoption of the Philippine Standards on Auditing

SEC Memorandum Circular No. 8 (PDF)

RE   :   Rotation of External Auditors

SEC Memorandum Circular No. 7 (PDF)

RE   :   All Corporations with Secondary Licenses Granted by the Commission

SEC Memorandum Circular No. 6 (PDF)

RE   :   Standard for Valuation of Actuarial Reserve Liabilities for Pre-Need Plans (PDF)

SEC Memorandum Circular No. 5-A (PDF)

RE   :   Addendum to SEC Memorandum No. 5, series of 2003

SEC Memorandum Circular No. 5 (PDF)

RE   :   Implementation of the Self-Rating System on Corporate Governance < Download (Word Document)

SEC Memorandum Circular No. 4 (PDF)

RE   :   Revocation of Certificate of Registration of Corporations

SEC Memorandum Circular No. 3 (PDF)

RE   :   Guidelines for the Accreditation of Appraisal Companies

SEC Memorandum Circular No. 2

RE   :   Revised Scale of Fines

SEC Memorandum Circular No. 1