SEC ISSUANCES
- Memorandum Circulars
- Opinions
- Decisions
- Resolutions
- Cease and Desist Orders
- Other Orders
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Accreditation
- MC No. 20 s.2019 – Guidelines on the Adoption of Centralized (One-Stop-Shop) Framework for Accreditation/Selection of External Auditors/Auditing Firms of the Securities and Exchange Commission, Bangko Sentral ng Pilipinas and Insurance Commission’s Regulated and Supervised Institutions
- MC No. 07 s.2017 – Limiting the Requirement for “Group C” Accredited Independent Auditors/Certified Public Accountants of Financing and Lending Companies per Asset Size
- MC No. 2 s. 2016 – Additional Requirement for Accreditation as Auditing Firm/Sole Practitioner
- MC No. 7 s.2014 – RE : Guidelines on the Accreditation, Operations and Reporting of Credit Rating Agencies
- MC No. 11 s.2012 – RE : Guidelines for Accreditation of Institutional Training Providers on Corporate Governance
- MC No. 9 s.2012 – RE : Revised Guidelines on Accreditation of Surety Companies
- MC No. 13 s.2006 – RE : Amended Guidelines on Accreditation and Reportorial Requirements of External Auditors
- MC No. 15 s.2004 – RE : Amendments to the Accreditation and Reportorial Requirements of External Auditors of Public Companies and Secondary Licensees of the Commission (SEC Memorandum Circular 13, Series of 2003)
- MC No. 13 s.2003 – RE : Accreditation and Reportorial Requirements of External Auditors of Public Companies and Secondary Licensees of the Commission Erratum
- MC No. 8 s.2003 – RE : Rotation of External Auditors
- MC No. 3 s.2003 – RE : Guidelines for the Accreditation of Appraisal Companies
- MC No. 15 s.2002 – RE : Creation of the Accreditation Committee
- MC No. 14 s.2002 – RE : Guidelines for Accreditation of Institutional Training Providers on Corporate Governance
- MC No. 5 s.2002 RE : Accreditation and Reportorial Requirements of External Auditors of Public Companies
• MC No. 13 s.2003 ERRATUM Accreditation and Reportorial Requirements – External Auditors
Amendments to Articles of Incorporation and By-Laws
- MC No. 6 s. 2016 – Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner
- MC No. 5 s.2015 – RE : Amendment on the Guidelines and Procedures on the Use of Corporate and Partnership Names
- MC No. 8 s.2012 – RE : Amendment on SEC Memorandum Circular No. 5, series 2008
- MC No. 12 s.2008 – RE : Section 4 of SEC Memorandum Circular No. 5, series of 2008
Annual Financial Statements
- MC No. 02 s.2017 2017 – Filing of Annual Financial Statements and General Information Sheets
- MC No. 1 s.2016 – Filing of Annual Financial Statements and Gen. Information Sheet
- MC No. 16 s.2013 – RE : 2014 Schedule filing of annual Financial Statements.
- MC No. 11 s.2013 – RE : Financial Statements to support an application for a license to transact business in the Philippines.
- MC No. 4 s.2013 – RE : Amendment of Part I, Paragraphs 4(A) & (B) of SRC Rule 68, as amended
- MC No. 7 s.2012 – RE : 2013 Schedule of filing of Annual Financial Statements
- MC No. 6 s.2011 – RE : 2012 Schedule of Filing of Annual Financial Statements
- MC No. 6 s.2010 – RE: 2011 Schedule of Filing of Annual Financial Statements
- MC No. 7 s.2008 – RE : New procedures for filing of annual financial statements
- MC No. 2 s.2008 – RE : Guidelines on reporting and attestation of pro-forma financial information
- MC No. 1 s. 2006 – RE : Guidelines on the Filling of Functional Currency Financial Statements
- MC No. 2 s.2005 – RE : SEC Online Submission Facility for Reports
- MC No. 14 s.2003 – RE : Guidelines on Preparation of Functional Currency Financial Statements
Annual Financial Statements Auditing Standards
Annual Meeting and Proxy
- MC No. 05 s.2017 – Certificate of Qualification
- MC No. 15 s.2001 – RE : Board Meeting Through Teleconferencing or Videoconferencing (Tele/Video Conferencing)
- MC No. 4 s.2004 – RE : Voting by Mail and One Share-One Vote Policy
- MC No. 5 s.2001 – RE : Annual Meetings and Proxy
Anti-Money Laundering
- MC No. 4 s.2015 – RE : Amendment to Section 3 of SEC Memorandum Circular No. 19, S.2014
- MC No. 8. s.2010 – 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
- MC No. 12 s.2004 – RE : Guidelines in the Preparation of the Revised Anti-Money Laundering Operating Manual for Covered Institutions
- MC No. 11 s.2004 – RE : To all SEC Covered (Regulated) Institutions: Submission to the Anti-Money Laundering Council of reports
- MC No. 7 s.2003 – RE : All Corporations with Secondary Licenses Granted by the Commission
- MC No. 9 s.2002 – RE : AMLC Forms for Covered Transaction Reports and Suspicious Transaction Reports for Covered Institutions
- MC No. 2 s.2001 – RE : Submission of SEC Reportorial Requirements
Corporate Governance
- MC No. 08 s.2017 – Signatories and penalty for non/late submission of the Manual on Corporate Governance
- MC No. 05 s.2017 – Certificate of Qualification
- MC No. 04 s.2017 – Term Limit of Independent Directors
- MC No. 20 s. 2016 – 2016 Annual Corporate Governance Report Submission
- MC No. 19 s. 2016 – Code of Corporate Governance for Publicly-Listed Companies
- MC No. 3 s.2015 – RE : Filing of Annual Corporate Governance Report (ACGR)
- MC No. 2 s.2015 – RE : Additional Guidelines on Corporate Governance Training Programs and Lectures
- MC No. 9 s.2014 – RE : Amendment to the revised Code of Corporate Governance
- MC No. 20 s.2013 – RE : All members of the Board of Directors and Key Officers of Publicly Listed Companies to attend Corporate Governance Trainings only with SEC Accredited Training Providers
- MC No. 18 s.2013 – RE : Posting of the Annual Corporate Governance Report (ACGR) in company websites.
- MC No. 9 s.2013 – RE : Extension of the deadline to submit Annual Corporate Governance Report for Listed companies pursuant to SEC Memorandum Circular No. 5, series of 2013
- MC No. 5 s.2013 – RE : Annual Corporate Governance Report
- MC No. 4 s.2012 – RE : Guidelines for the Assessment of the Performance of Audit Committee of Companies Listed on the Exchange
- MC No. 7 s.2010 – RE: Briefing re: On-line Submission of the Corporate Governance Scorecard Registration Form
- MC No. 5 s.2010 – RE: Coverage of Financing Companies by the Revised Code of Corporate Governance
- MC No. 6 s.2009 – RE : Revised Code of Corporate Governance
- MC No. 8 s.2008 – RE : Participation in the Corporate Governance Survey
- MC No. 2 s.2007 – RE : Participation in the Corporate Governance Survey
- MC No. 6 s.2004 – RE : Audit Committee
Corporate Registration
- MC No. 03 s.2017 – Consolidated Schedule of Fees and Charges
- MC No. 10 s. 2016 – Guidelines on the Issuance of Certification on the Nationality of Non-Stock Corporations
- MC No. 6 s. 2016 – Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner
- MC No. 4 s.2014 – RE : CRMD Guidelines on Refund and Re-application of Filing Fees and Excess Penalties.
- MC No. 19 s.2013 – RE : The Act Defining the Used and Protection of The Red Cross, Red Crescent and Red Crystal Emblems.
- MC No. 15 s.2013 – RE : Policies and guidelines on the issuance of exempt commercial papers.
- MC No. 8 s. 2013 – RE : Guidelines on compliance with the Filipino-Foreign Ownership requirements prescribed in the constitution and/or existing laws by corporations engaged in nationalized and partly nationalized activities.
- MC No. 2 s.2013 – RE : Amendment of SEC Memorandum Circular No. 8 series of 2000
- MC No. 4 s.2011 – RE : Amendment of SRC Rule 9.2(2)(D)
- MC No. 2 s.2011 – RE : Amendment to the Implementing Rules and Regulation (IRR) of Republic Act No. 9856 or Real Estate Investment Trust (REIT) Act of 2009
- MC No. 3 s.2010 – RE: Guidelines on the Issuance of Certificates of Eligibility under the Special Purpose Vehicle Act and Status Report of Registered Special Purpose Vehicle Corporation
- MC No. 7 s. 2009 – RE : Resolution to further facilitate the registration and monitoring of corporations.
- MC No. 2 s.2009 – 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
- MC No. 9 s.2008 – RE : Guidelines on the Registration of All Outstanding Shares Prior to Listings in the Philippine Stock Exchange
- MC No.1 s.2008 – RE : Publication of notices in newspapers
- MC No. 2 s.2006 – TO : All Non-stock, Non-profit Corporations, including Non-Government Organizations (NGOs), that intend to engage in Microfinance Activities in the Philippines
- MC No. 1 s. 2006 – RE : Guidelines on the Filling of Functional Currency Financial Statements
- MC no. 5 s.2005 – TO : All Corporate Secretaries of Philippine Corporations
- MC No. 17 s.2004 – RE : Recording of Deeds of Assignment of Shares of Stock
- MC No. 14 s.2004 – RE : Amendments to Annex “C” of Rule 12
- MC No. 11 s.2003 – RE : Supervision Over Registered Corporation
- MC No. 14 s.2001 – RE : Guidelines on the Compensation and/or Fees of Members of MANCOM/ Receivers and Liquidators
Fees and Fines
- MC No. 03 s.2017 – Consolidated Schedule of Fees and Charges
- MC No. 9 s.2014 – RE : Amendment to the revised Code of Corporate Governance
- MC No. 9 s.2004 – RE : Consolidated Schedule of Fees and Charges
Fees and Penalties
- MC No. 4 s.2014 – RE : CRMD Guidelines on Refund and Re-application of Filing Fees and Excess Penalties.
- MC No. 7 s.2011 – RE : Implementing of the Truth in Lending Act to Enhance Loan Transaction Transparency
- MC No. 1 s.2011 – RE : Amendment of SEC Memorandum Circular No. 8, series of 2009
- MC No. 9 s.2010 – RE: Scale of penalties for lending companies
- MC No. 8 s.2009 – RE : Scale of Fines for Non-compliance with the Financial Reporting Requirements of the Commission
- MC No. 5 s.2009 – RE : Penalty for failure to comply with the Commission’s directive to participate in the corporate governance survey
- MC No. 4 s.2009 – RE : Amendment to the Consolidated Scale of Fines
- MC No. 11 s.2006 – RE : Increase in the Processing Fee on Applications for Certificate of Eligibility Pursuant to the Special Purpose Vehicle Act
- MC No. 6 s.2005 – RE : Consolidated Scale of Fines
- MC No. 9 s.2004 – RE : Consolidated Schedule of Fees and Charges
- MC No. 2 s.2003 – RE : Revised Scale of Fines
- MC No. 4 s.2001 – RE : Schedule of Fees, Fines and Penalties
Financial Reporting
- MC No. 6 s.2013 – RE : Transition to new and amended Philippine Financial Reporting Standards effective starting 1 January 2013
- MC No. 12 s.2012 – RE : Guidelines on the disclosure of transactions with retirement benefit funds.
- MC No. 3 s.2012 – RE : Revised Guidelines on the Implementation of PFRS 9 (Financial Instruments: Recognition and Measurement
- MC No. 3 s.2011 – RE : Guidelines on the implementation of PFRS 9 (Financial Instruments : Recognition and Measurement)
- MC No. 10 s.2008 – RE : Amendments to Philippine Accounting Standards 39 and Financial Reporting Standards 7
- MC No. 5 s.2007 – RE : Adoption of Philippine Accounting Standard (IAS) 1, Presentation of Financial Statements (Revised 2007)
- MC No. 12 s.2006 – RE : Adoption of New and Revised Philippine Standards on Auditing, Review Engagements, Assurance Engagements, Quality Control, and Philippine Auditing Practice Statements
- MC No. 4 s.2006 – RE : Philippine Financial Reporting Standards
- MC No. 8 s.2005 – RE : Adoption of Philippine Accounting Standards (PAS)
- MC No. 1 s.2005 – RE : Adoption of the Philippine Standards on Auditing and Philippine Auditing Practice Statements
- MC No. 19 s.2004 – RE : Philippine Financial Reporting Standards
- MC No. 2 s.2004 – RE : Adoption of the Statements of Financial Accounting Standards
- MC No. 10 s.2003 – RE : Adoption of the Philippine Standards on Auditing
- MC No. 9 s.2003 – RE : Adoption of the Philippine Standards on Auditing
- MC No. 1 s.2003
- MC No. 10 s.2002 – RE : SFAS Adoption
- MC No. 11 s.2001 – The Commission, in its Resolution No. 283 Series of 2001, dated September 13, 2001, approved the adoption in its rules and regulations the following Statements of Financial Accounting Standards, as approved by the Accounting Standards Council:
Financing and Lending Companies
- MC No. 19 s.2019 – Disclosure Requirements on Advertisements of Financing Companies and Lending Companies and Reporting of Online Lending Platforms
- MC No. 18 s.2019 – Prohibition on Unfair Debt Collection Practices of Financing Companies(FC), and Lending Companies(LC)
- MC No. 07 s.2017 – Limiting the Requirement for “Group C” Accredited Independent Auditors/Certified Public Accountants of Financing and Lending Companies per Asset Size
- MC No. 18 s. 2016 – Streamlining the Documentary Requirements for Financing and Lending Companies
- MC No. 7 s. 2016 – Compliance with Republic Act No. 9510
- MC No. 3 s.2013 – RE : Amendments of rules pertaining to the date of submission of the Interim Semi-annual Financial Statements
- MC No. 7 s.2011 – RE : Implementing of the Truth in Lending Act to Enhance Loan Transaction Transparency
- MC No. 3 s.2007 – RE : Amendments of Reportorial Requirements Templates : SEC Form FCIF – Special Form of Interim Financial Statements for Financing Companies (PDF) (Posted 3 Jan. 2008) SEC Form BD – 30.2 Quarterly Compliance Report (Excel)
- MC No. 18 s.2004 – RE : Required Paid-Up Capital of Head Office
- MC No. 13 s.2002 – RE : Submission Of Annual Audited Financial Statements and Quarterly Reports
- MC No. 12 s.2002 – RE : Submission of Special Forms For Financial Statements and Quarterly Reports
- MC No. 11 s.2002 – RE : Lending Investors
- MC No. 13 s.2001- In the absence of a specific law regulating lending investors and in pursuant to Opinion No. 46, S. 2001, dated September 17, 2001 of the Department of Justice, placing lending investors without quasi-banking functions under the regulatory power of the Securities and Exchange Commission, the following guidelines are hereby promulgated:
Foreign/Investment Companies
- MC No. 2 s.2012 – RE : Guidelines on Securities Deposit of Branch Offices of Foreign Corporations
- MC No. 15 s.2006 – RE : Guidelines on Compliance by Foreign Corporations with Reportorial and Monitoring Requirements
General Information Sheet
- MC No. 15 s.2019 – Amendment of SEC Memorandum Circular No. 17, Series of 2018 on the Revision of the General Information Sheet (GIS) to include Beneficial Ownership Information (“2019 Revision of the GIS”)
- MC No. 02 s.2017 2017 – Filing of Annual Financial Statements and General Information Sheets
- MC No. 16 s. 2016 – Revision of the General Information Sheet and Notification Update Form
- MC No. 14 s. 2016 – General Information Sheet and Notification Update
- MC No. 1 s.2016 – Filing of Annual Financial Statements and Gen. Information Sheet
- MC No. 10 s.2013 – RE : Updated General Information Sheet (GIS) Form
- MC No. 6 s.2006 – RE : Submission of General Information Sheet and the General and Special Form for Financial Statements in Electronic Format
- MC No. 2 s.2001 – RE : Submission of SEC Reportorial Requirements
Guidelines and Procedures
- MC No. 15 s. 2016 – Submission of the Sworn Statement and COEP
- MC No. 13 s. 2016 – Guidelines on the Issuance of Certification of Paid-Up Capital
- MC No. 10 s. 2016 – Guidelines on the Issuance of Certification on the Nationality of Non-Stock Corporations
- MC No. 4 s.2016 – Guidelines to be Observed by Hearing Officers in Handling Petitions Pursuant to the Provisions of Judicial Affidavit Rule(A.A. N0. 12-8-8-SC), 9/4/12)
- MC No. 10 s.2014 – RE : Guidelines and directives to assist issuers of securities listed and traded in the Philippines Stock Exchange in complying with the requirements of BIR Revenue Regulation No. 1-2014
- MC No. 2 s.2014 – RE : Guidelines on Asset Valuations
- MC No. 21 s.2013 – RE : Omnibus Guidelines and Procedures on the Use of Corporate and Partnership Names..
- MC No. 17 s.2013 – RE : Guidelines on Applications for Re-registration of Corporations with Dissolved or Revoked Certificates of Registration.
- MC No. 14 s.2013 – RE : Amended Guidelines Covering the Use of Properties that Require Ownership Registration as Paid-up Capital of Corporation.
- MC No. 8 s.2011 – RE : Guidelines on Reporting and Filing of Application for a Certificate of Eligibility under the Special Purpose Vehicle Act as Amended
- MC No. 5 s.2011 – RE : Amendment of SEC Memorandum Circular No. 5, series of 2008
- MC No. 4 s.2010 – RE: Guidelines on Property Valuation
- MC No. 11 s.2008 – RE : Guidelines on the Determination of Retained Earnings Available for Dividend Declaration
- MC No. 6 s.2008 – RE : Guidelines on on-site verification of financial records relative to certain applications filed with the commission
- MC No. 5 s.2008 – RE : Guidelines and Procedures on the Use of Corporate and Partnership Names
- MC No. 8 s.2006 – RE : Revised Guidelines on Foundations
Market Intermediaries /Professionals
- MC No. 06 s.2017 – Guidelines on the Submission of the Annual Report on Segregation of Functions (Chinese Wall)
- MC No. 17 s. 2016 – Guidelines on the Applications for Payment of Annual Fees of Capital Market Participants (Institutions and Professionals)
- MC No. 9 s. 2016 – Guidelines on the Submission of Monthly Complaint Report
- MC No. 10 s.2012 – RE : Rules and Regulations on Exchange Traded Funds
- MC No. 10 s.2010 – RE: Rules of Procedures on Appeals from Decision of Self Regulatory Organizations (SROs)
- MC No. 1 s.2010 – RE: Adoption of the Broker-Dealer Chart of Accounts Chart Accounts for Broker Dealer in Securities Chart of Accounts for Broker Dealer in Securities Summary of Chart of Accounts
- MC No. 3 s.2007 – RE : Amendments of Reportorial Requirements Templates : SEC Form FCIF – Special Form of Interim Financial Statements for Financing Companies (PDF) (Posted 3 Jan. 2008) SEC Form BD – 30.2 Quarterly Compliance Report (Excel)
- MC No. 14 s.2006 – RE : Rules Governing Over The Counter (OTC) Market
- MC No. 7 s.2006 – RE : Rules on Securities Borrowing and Lending Lecture: Regulatory Framework for Securities Borrowing and Lending in the Philippines PSE Securities Lending Seminar 2006, Philippine Stock Exchange Auditorium, Pasig City, Philippines, June 22, 2006
- MC No. 16 s.2004 – RE : Adoption of the Risk Based Capital Adequacy Requirement/Ratio (RBCA) for Brokers Dealers
- MC No. 14 s.2004 – RE : Amendments to Annex “C” of Rule 12
- MC No. 10 s.2004 – RE : Shift to and Eventual Adoption of the Risk Based Capital Adequacy Requirement/Ratio (RBCA) for Brokers Dealers
- MC No. 17 s.2002 – RE : Schedule of Fees, Fines and Penalties
- MC No. 12 s.2001
Mutual Fund Companies
- MC No. 8 s. 2016 – Exemption from the 5% Liquidity Requirement of Mutual Fund Index Trackers
- MC No. 12 s.2013 – RE : Amendments to ICA Rule 35-1.
- MC No. 10 s.2006 – RE : Amendment to the Guidelines on the Evaluation of Foreign Investments by Mutual Fund Companies (SEC Memorandum Circular No. 7, series of 2005)
- MC No. 7 s.2005 – RE : Guidelines on the Evaluation of Foreign Investments By Mutual Fund Companies
Qualified Buyers
MC No. 03 s2008 (Repealed)
Rules Governing Registrars of Qualified Buyers (QBs)
-Broker-Dealer, GSED, Investment Houses, Investment Company Advisers, Issuer Companies with respect to Offering of their own securities
MC No. 06 s2007
Definition of Qualified Buyers (QBs) under Section 10 of the Securities Regulation Code (SRC)
-All Concerned
Reporting Persons
- MC No. 7 s.2013 – RE : Single Borrower Limit (SBL) and Credit Limit on Directors, Officers, Stockholders and Related Interests (DOSRI)
- MC No. 6 s.2012 – RE : In connection with Republic Act 9485 (Anti Red Tape Act of 2007)
- MC No. 9 s.2011 – RE : Term Limits for Independent Directors
- MC No. 9 s.2009 – RE : Qualification of Independent Directors
- MC No. 16 s.2006 RE : Disqualification of a Securities Broker-Dealer as an Independent Director
- MC No. 4 s.2005 – RE : Certification Requirement for Compliance Officers of Financing Companies
- MC No. 8 s.2004 – RE : Certification Requirement for Compliance Officers
- MC No. 16 s.2002 – RE : Guidelines On The Nomination And Election of Independent Directors
Revocation
- MC No. 5 s. 2016 – Removing the Periods for Filing Petitions to Set Aside Orders of Revocation or Orders Suspension of Corporations for Failure to Comply with the Reportorial Requirements
- MC No. 3 s.2014 – RE : All Corporations that file a petition to lift order of revocation of primary registration.
- MC No. 15 s.2003 – RE : Requests for Legal Opinions
- MC No. 4 s.2003 RE : Revocation of Certificate of Registration of Corporations
Subscriptions
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