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CVM accepts agreement with former partner and technical manager of Deloitte

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This post was translated by Regulatory.News for informational purposes only; the content below is not an official translation from the regulator. See the content in its original language here.

The Board of the Securities and Exchange Commission (CVM) analyzed, at a meeting of 8/2/2022, a proposal for a Term of Commitment for the Sanctioning Administrative Process (PAS) SEI 19957.002010/2021-41 , which is proposed by Osmar Aurélio Lujan.

Know the case

Osmar Aurélio Lujan (as partner and technical manager of Deloitte Touche Tohmatsu Auditores Independentes) presented a proposal for a term of commitment to end PAS SEI 19957.002010/2021-41 .

The Specialized Federal Attorney at the Autarchy (PFE-CVM) concluded that there was no legal impediment to the conclusion of the agreement.

After negotiations with the Term of Commitment Committee (CTC), the bidder committed to assume a pecuniary obligation before the CVM, in a single installment, in the amount of R$ 98,703.36.

The Collegiate accompanied the CTC and accepted the agreement with Osmar Aurélio Lujan.

More information

PAS CVM SEI 19957.002010/2021-41 was established by the Superintendence of Accounting and Auditing Standards (SNC) to investigate the alleged irregularities: 

  • Failure to comply with the provisions of items 14, 15, 16, A21, A22 and A23, all of NBC TA 230, in force at the time, due to tampering, in theory, promoted in the working papers and final audit file (infraction, in theory , to article 20 of the then-current CVM Instruction 308).
  • Misrepresentation, in theory, of the audit files (working papers), referring to the independent audit work performed for the financial statements for the fiscal years ended on 12/31/2008 and 12/31/2009 of the MP FIDC CDC Veículos and FIDC CDC Veículos (infringement, in theory, of article 25, III, of the then-current CVM Instruction 308). 

Access the opinion of the term of commitment .

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Regulator Information

Abbreviation: CVM
Jurisdiction: Brazil

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