{"id":4753,"date":"2025-12-30T12:36:18","date_gmt":"2025-12-30T11:36:18","guid":{"rendered":"https:\/\/www.exacomaudit.com\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/"},"modified":"2026-06-29T16:51:40","modified_gmt":"2026-06-29T14:51:40","slug":"cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors","status":"publish","type":"post","link":"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/","title":{"rendered":"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4753\" class=\"elementor elementor-4753\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6208638 row_breadcrumbs e-flex e-con-boxed e-con e-parent\" data-id=\"6208638\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99fb6b elementor-widget elementor-widget-page-title\" data-id=\"e99fb6b\" data-element_type=\"widget\" data-widget_type=\"page-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\n\t\t<div class=\"hfe-page-title hfe-page-title-wrapper elementor-widget-heading\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.exacomaudit.com\/en\/\">\n\t\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\n\t\t\t\t\t\t\t\t\n\t\t\t\tCMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors  \n\t\t\t<\/h1 > \n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eddaa2 elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"9eddaa2\" data-element_type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.exacomaudit.com\/en\/\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54176a3 e-flex e-con-boxed e-con e-parent\" data-id=\"54176a3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7c6761 elementor-widget elementor-widget-heading\" data-id=\"e7c6761\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-def39ed elementor-widget elementor-widget-text-editor\" data-id=\"def39ed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>On December 18, 2025, the Financial Market Council (CMF) issued a press release to provide key clarifications regarding the application of Section 3 sexies of the law governing its operations. This initiative is part of its fundamental mission to protect savings invested in securities and to ensure the security of the financial market. It aims to ensure a uniform and clear application of the reporting obligation incumbent upon the statutory auditors of publicly traded companies when they become aware of facts that could compromise the interests of the company or its investors.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db41adc elementor-widget elementor-widget-heading\" data-id=\"db41adc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Scope and Nature of the Reporting Obligation<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6041c7e elementor-widget elementor-widget-text-editor\" data-id=\"6041c7e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Section 3-sexies imposes a legal obligation on the statutory auditor to immediately report to the CMF any fact or situation that could jeopardize:<\/p>\n<ul>\n<li>The financial condition, interests, or going concern of the audited entity; and\/or<\/li>\n<li>The interests of the holders of securities (shareholders, bondholders) issued by this company.<\/li>\n<\/ul>\n<p>This is a personal and independent obligation. It is based on the professional judgment and sole responsibility of the auditor, regardless of the company\u2019s internal reporting procedures.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0794d1 elementor-widget elementor-widget-heading\" data-id=\"a0794d1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Triggering Factors: A Non-Exhaustive List<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9acf8eb elementor-widget elementor-widget-text-editor\" data-id=\"9acf8eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As a general guideline, the CMF cites the following situations\u2014among others\u2014as potentially justifying a report:<\/p>\n<ul>\n<li><strong>Serious irregularities in management or business continuity: The existence of serious doubt regarding the company\u2019s ability to continue as a going concern, or any inability of the statutory auditor to perform their duties (in accordance with Article 268 of the Commercial Companies Code).<\/strong><\/li>\n<li><strong>Disapproval of or qualifications regarding the financial statements: Cases of disapproval of the financial statements (Section 269 of the CSC) or the issuance of a qualified opinion, particularly when such qualifications relate to:<\/strong><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>\u00a0 \u00a0&#8211;\u00a0 The threat to the company&#8217;s long-term viability.<\/p>\n<p>\u00a0 \u00a0&#8211;\u00a0 One or more items in the financial statements whose impact, individually or in the aggregate, is material and significantly distorts the true and fair view.<\/p>\n<p>\u00a0 \u00a0&#8211;\u00a0 The existence of recurring unrecognized reserves spanning multiple fiscal years.<\/p>\n<p>\u00a0 \u00a0&#8211;\u00a0 A clear shortfall in provisions for significant risks or the omission of material liabilities.<\/p>\n<p>\u00a0 \u00a0&#8211;\u00a0 Significant transactions with related parties entered into on terms that do not conform to market practices.<\/p>\n<ul>\n<li><strong>Legal or regulatory violations: Any significant violation of the laws, regulations, or administrative rules applicable to the company\u2019s business.<\/strong><\/li>\n<\/ul>\n<p>The CMF emphasizes that this list is neither exhaustive nor restrictive. It is up to the auditor, as a knowledgeable professional, to assess on a case-by-case basis whether a matter not explicitly covered requires disclosure. In case of uncertainty, the principle of prudence must prevail.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4aa193 elementor-widget elementor-widget-heading\" data-id=\"a4aa193\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Practical Arrangements for Transfer<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb18ca elementor-widget elementor-widget-text-editor\" data-id=\"6cb18ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The information must be submitted to the CMF by any means that provides a written record (registered mail, secure electronic transmission). When the report relates to a disclaimer of opinion or a qualified opinion, the statutory auditors must include all explanatory information necessary to understand the nature, scope, and consequences of the reported facts.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c24f601 elementor-widget elementor-widget-heading\" data-id=\"c24f601\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Challenges and Recommendations for the Profession<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f0cfde elementor-widget elementor-widget-text-editor\" data-id=\"5f0cfde\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In this press release, the CMF reaffirms the central role of the statutory auditor as a key player in corporate governance and investor protection. The professionals concerned are urged to fulfill this reporting obligation with heightened vigilance, in the interests of transparency, legal certainty, and the proper functioning of the financial market.<\/p>\n<p>\u00a0<\/p>\n<p>This regulatory clarification thus strengthens the early warning framework and contributes to stability and confidence in the Tunisian financial market.<\/p>\n<p class=\"ds-markdown-paragraph\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors Home CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors On December 18, 2025, the Financial Market Council (CMF) issued a press release to provide key clarifications regarding the application of Section 3 sexies of the law governing its operations. This initiative<\/p>\n","protected":false},"author":2,"featured_media":3857,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors - Exacom comptable Tunisie<\/title>\n<meta name=\"description\" content=\"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors Home CMF Press Release: Clarification on the Disclosure Obligations\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors\" \/>\n<meta property=\"og:description\" content=\"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors Home CMF Press Release: Clarification on the Disclosure Obligations\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\" \/>\n<meta property=\"og:site_name\" content=\"Exacom comptable Tunisie\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/exacom.audit\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-30T11:36:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-29T14:51:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.exacomaudit.com\/wp-content\/uploads\/2025\/12\/rapport-du-commissaire-aux-comptes.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"eXacom Audit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"eXacom Audit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\"},\"author\":{\"name\":\"eXacom Audit\",\"@id\":\"https:\/\/www.exacomaudit.com\/#\/schema\/person\/1ba00bcbfdf30cc9ffa7111560f09a12\"},\"headline\":\"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors\",\"datePublished\":\"2025-12-30T11:36:18+00:00\",\"dateModified\":\"2026-06-29T14:51:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\"},\"wordCount\":582,\"publisher\":{\"@id\":\"https:\/\/www.exacomaudit.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.exacomaudit.com\/wp-content\/uploads\/2025\/12\/rapport-du-commissaire-aux-comptes.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\",\"url\":\"https:\/\/www.exacomaudit.com\/en\/cmf-press-release-clarification-on-the-disclosure-obligations-of-statutory-auditors\/\",\"name\":\"CMF Press Release: Clarification on the Disclosure Obligations of Statutory Auditors - 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