{"id":3688,"date":"2026-03-27T11:01:51","date_gmt":"2026-03-27T14:01:51","guid":{"rendered":"https:\/\/sperling.adv.br\/?post_type=publicacoes&p=3688"},"modified":"2026-03-27T11:01:51","modified_gmt":"2026-03-27T14:01:51","slug":"approval-of-annual-accounts-by-brazilian-companies-what-your-company-must-do-by-april-2026","status":"publish","type":"publicacoes","link":"https:\/\/sperling.adv.br\/en\/publicacoes\/approval-of-annual-accounts-by-brazilian-companies-what-your-company-must-do-by-april-2026\/","title":{"rendered":"Approval of Annual Accounts by Brazilian Companies: What your company must do by April 2026"},"content":{"rendered":"

Limited Liability Companies<\/span><\/b>\u00a0<\/span>\u00a0<\/span><\/p>\n

In compliance with Article\u00a01,078 of the Brazilian Civil Code (Law No. 10,406 of January 10, 2002, as amended), limited liability companies that closed their financial year on December 31, 2025, must hold,\u00a0no later than April 30, 2026, an annual partners\u2019\u00a0meeting to deliberate on the management accounts, the financial statements, the results of the company and, if applicable, the election of managers. The meeting\u00a0may be\u00a0waived if these matters are approved by all partners in writing (by a partners\u2019\u00a0resolution).<\/span>\u00a0<\/span><\/p>\n

The minutes of the partners\u2019\u00a0meeting or resolution must be filed for registration with (i) the Board of Trade of the State where the company has its principal place of business, in the case of business limited liability companies; or (ii) the Civil Registry of Legal Entities where the company\u2019s Articles of Organization have been filed, in the case of simple limited liability companies.<\/span>\u00a0<\/span><\/p>\n

Corporations<\/span><\/b>\u00a0<\/span><\/p>\n

In compliance with Article\u00a0132 of the Brazilian Corporation Law (Law No. 6,404\u00a0of\u00a0December 15, 1976, as amended \u2013\u00a0\u201cBCL\u201d), corporations that closed their financial year on December 31, 2025, must hold,\u00a0no later than April 30, 2026, an annual shareholders\u2019\u00a0meeting (\u201cASM\u201d) to deliberate on the management accounts, the financial statements, the results of the company and, if applicable, the appointment of officers and members of the Audit Committee.<\/span>\u00a0<\/span><\/p>\n

Prior to the date of the ASM, the company must publish a notice in a newspaper of wide circulation at its headquarters\u2019\u00a0location, in\u00a0abbreviated\u00a0form and with simultaneous disclosure of the full content of the documents on the website of the newspaper, informing that the management documents referred to by Article\u00a0133 of the\u00a0BCL\u00a0are available to the shareholders, indicating the place where they can be accessed. If all\u00a0shareholders\u00a0attend the ASM or the management documents are published at least one (1) month prior to the date of the ASM, the publication of the notice is not necessary.<\/span>\u00a0<\/span><\/p>\n

At least five (5) days prior to the date of the ASM, the management report, the financial statements, and the\u00a0independent auditors\u2019\u00a0opinion, if any, must be published in the same media outlets referred to above.<\/span>\u00a0<\/span><\/p>\n

Closely-held corporations\u00a0with\u00a0annual gross revenue of up to seventy-eight million reais\u00a0(BRL 78,000,000) may\u00a0opt\u00a0to\u00a0make the publications required by the BCL\u00a0electronically\u00a0through the SPED\u00a0Balance Sheet Center (the Public Digital Bookkeeping System), being exempt from the obligation to publish in printed newspapers.<\/span>\u00a0<\/span><\/p>\n

The resolutions\u00a0adopted\u00a0in the ASM shall be recorded in the Book of Minutes of General Meetings and, within thirty (30) days from the date of the meeting, a\u00a0certified\u00a0copy of the respective minutes must be submitted for registration with the Board of Trade of the State where the company has its principal place of business.<\/span>\u00a0<\/span><\/p>\n

Sperling Advogados<\/span><\/b>\u00a0is at your disposal to assist you in the procedures for complying with the corporate obligations set forth above.<\/span>\u00a0<\/span><\/p>\n","protected":false},"template":"","categories":[26],"acf":[],"yoast_head":"\nApproval of Annual Accounts by Brazilian Companies: What your company must do by April 2026 - Sperling<\/title>\n<meta name=\"description\" content=\"Annual corporate obligations require close attention and meeting deadlines is essential to ensure your company remains compliant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sperling.adv.br\/en\/publicacoes\/approval-of-annual-accounts-by-brazilian-companies-what-your-company-must-do-by-april-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Approval of Annual Accounts by Brazilian Companies: What your company must do by April 2026 - 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