SEC ISSUANCES
- Memorandum Circulars
- Opinions
- Decisions
- Resolutions
- Cease and Desist Orders
- Other Orders
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Year 2020
- MC No. 18 s.2020
Procedures in the filing of Audited Financial Statements and General Information Sheet to SEC after the Enhanced Community Quarantine 11 May 2020 - MC No. 17 s.2020
Extension of the deadline for the submission of 2020 Annual Reports and/or Audited Financial Statements of Companies with Fiscal Year ending 31 January 2020 to 30 April 2020, including the applicable Quarterly Reports 7 May 2020 - MC No. 16 s.2020
Guidelines on Authentication of Articles of Incorporation in Applications for Registration of New Domestic Corporations 29 April 2020 - MC No. 14 s.2020
Shareholders’ right to put items on the Agenda for Regular/ Special Stockholders’ meetings 28 April 2020 - MC No. 15 s.2020
Rules on Investment in Financial Derivatives 21 April 2020 - MC No. 13 s.2020
Extension of Deadline for the Submission of Sustainability Report (SR) 21 April 2020 - MC No. 12 s.2020
Shareholders’s approval on Sale of Corporate Assets 7 April 2020 - MC No. 11 s.2020
Guidelines for the Submission or Filing of Securities Deposit during the COVID-19 Outbreak and the Enhanced Community Quarantine 26 March 2020 - MC No. 10 s.2020
Guidelines on submission by Electronic Mail of GIS, AFS, Forms and Documents required under existing Laws, Rules and Regulations, and recognition of Electronic Signature 20 March 2020 - MC No. 09 s.2020
Guidelines for the filing of the General Information Sheet (GIS) during the COVID-19 Outbreak and Enhanced Community Quarantine 18 March 2020 - MC No. 08 s.2020
Adoption of Accounting Standards and Philippine Interpretations Committee Questions and Answers (PIC Q&As) 16 March 2020 - MC No. 07 s. 2020
Guidelines on Preventing Measures Against COVID-19 in the Handling of Records at the Securities and Exchange Commission 16 March 2020 - MC No. 06 s. 2020
Guidelines on the Attendance and Participation of Directors, Trustees, Stockholders, Members, and Other Persons of Corporations in Regular and Special Meetings Through Teleconferencing, Video Conferencing and Other Remote or Electronic Means of Communication 12 March 2020 - MC No. 05 s.2020
Extension of Filing of the 2019 Annual Reports Including the Applicable Quarterly Reports for Year 2020 and 2019 Audited Financial Statements (AFS) 12 March 2020 - MC No. 04 s.2020
Deferment of the Implementation of IFRS Interpretations Committee (“IFRIC”) Agenda Decision on Over Time Transfer of Constructed Goods Philippine Accounting Standards (PAS) 23-Borrowing Cost) For Real Estate Industry 21 February 2020 - MC No. 03 s.2020
Notice of Regular Meetings of the Stockholders/Members 21 February 2020 - MC No. 02 s.2020
2020 Filing of Annual Financial Statements and General Information Sheet 21 January 2020 - MC No. 01 s.2020
Revised Implementing Rules and Regulations of Republic Act No. 9856, Otherwise known as the Real Estate Investment Trust (REIT) Act of 2009 20 January 2020
Year 2019
- MC No. 25 s.2019 – 2019 Guidelines for the Protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financing Abuse (“2019 NPO Guidelines”) 27 December 2019
- MC No. 24 s.2019 – Code of Corporate Governance for Public Companies and Registered Issuers 19 December 2019
- MC No. 23 s.2019 – Guidelines on the Revival of Expired Corporations (Pursuant to Section 11 of the Revised Corporation Code of the Philippines) 25 November 2019
- MC No. 22 s.2019 – Adoption of Philippine Interpretations Committee Questions and Answers (PIC Q&As) 21 November 2019
- MC No. 21 s.2019 – Rules on the Appointment of Independent Oversight Entity, Independent Net Asset Value Calculation, Qualifications of Key Officers of Fund Managers, and Liquidation of Assets and Winding Up of Investment Companies 13 November 2019
- 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 13 November 2019
- MC No. 19 s.2019 – Disclosure Requirements on Advertisements of Financing Companies and Lending Companies and Reporting of Online Lending Platforms 18 September 2019
- MC No. 18 s.2019 – Prohibition on Unfair Debt Collection Practices of Financing Companies(FC), and Lending Companies(LC) 23 August 2019
- MC No. 17 s.2019 – Revised Guidelines on Securities Deposit of Branch Offices of Foreign Corporations 6 August 2019
- MC No. 16 s.2019 – Guidelines on the Number and Qualifications of Incorporators Under the Revised Corporation Code 30 July 2019
- 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”) 26 July 2019
- MC No. 14 s.2019 – Rules and Regulations Governing Crowdfunding GF 8 July 2019
- MC No. 13 s.2019 – Amended Guidelines and Procedures on the Use of Corporate and Partnership Names 21 June 2019
- MC No. 12 s.2019 – Adoption of Revised Conceptual Framework 7 June 2019
- MC No. 11 s.2019 – Amendment to ICA Rule 7.9 30 May 2019
- MC No. 10 s.2019 – Rules on Material Related Party Transactions for Publicly-Listed Companies 26 April 2019
- MC No. 09 s.2019 – Guidelines on the Issuance of Social Bonds Under the ASEAN Social Bonds Standards in the Philippines 26 April 2019
- MC No. 08 s.2019 – Guidelines on the Issuance of Sustainability Bonds Under the ASEAN Sustainability Bonds Standards in the Philippines 26 April 2019
- MC No. 07 s.2019 – Guidelines on the Establishment of a One Person Corporation (OPC) 26 April 2019
- MC No. 06 s.2019 – Philippine Interpretations Committee Question and Answer (PIC Q&A) No. 2019-03, Revenue Recognition for Sugar Millers 5 April 2019
- MC No. 05 s.2019 – Guidelines on the Implementation of ACMF Pass under the ASEAN Capital Market Professional Mobility Framework 14 March 2019
- MC No. 04 s.2019 – Sustainability Reporting Guidelines for Publicly-Listed Companies 18 February 2019
- MC No. 03 s.2019 – Philippine Interpretations Committee Question and Answer (PIC Q & A) Nos. 2018-12-H and 2018-14 15 February 2019
- MC No. 02 s.2019 – Amendments to Rule 5.8.2 of the Investment Company Act Implementing Rules and Regulations 8 February 2019
- MC No. 01 s.2019 – 2019 Filing of Annual Financial Statements and General Information Sheet 11 January 2019
Year 2018
- MC No. 17 s.2018 – Revision of the General Information Sheet (GIS) to Include Beneficial Ownership Information 28 November 2018
- MC No. 16 s.2018 2018 – Guidelines on Anti-Money Laundering and Combating the Financing of Terrorism for SEC covered Institutions (“2018 AML/CFT Guidelines”) 9 November 2018
- MC No. 15 s.2018 – Guidelines for the protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financing Abuse (“NPO Guidelines”) 9 November 2018
- MC No. 15 s.2018 – Guidelines for the protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financing Abuse (“NPO Guidelines”) 9 November 2018
- MC No. 14 s.2018 – Philippine Interpretation Committee Question and Answer (PIC Q&A) No. 2018-12 Implementation Issues Affecting Real Estate Industry 31 October 2018
- MC No. 13 s.2018 – Adoption of Accounting Standards and Interpretations 6 September 2018
- MC No. 12 s.2018 – Guidelines on the issuance of Green Bonds under the ASEAN Green Bonds standards in the Philippines 6 September 2018
- MC No. 11 s.2018 – Rules on the Administration of Government Securities Benchmarks 23 August 2018
- MC No. 10 s.2018 – Rules and Regulation on Determination of Trust Fund as a Qualified Buyer 14 August 2018
- MC No. 09 s.2018 – Amendment of Guidelines and Procedure on the Use of Corporate and Partnership Names 18 July 2018
- MC No. 08 s.2018 – 1) Shareholders’ Approval on Any Change/s in the Company’s External Auditor; 2) Audit Committee Composed Entirely of Board Members 23 April 2018
- MC No. 07 s.2018 – Amendment to Rule 38.2.7 of the 2015 Implementing Rules and Regulation of the Securities Regulation Code (SRC) 23 April 2018
- MC No. 06 s.2018 – Adoption of New Accounting Standards and Amendments to Existing Accounting Standards 6 April 2018
- MC No. 05 s.2018 – Adoption of Philippine Financial Reporting Standards for Small Entities 28 March 2018
- MC No. 04 s.2018 – Certification Requirements for Salesman (Brokers/Issuers of Proprietary/Non-Proprietary Shares) 2 March 2018
- MC No. 03 s.2018 2018 – Filing of Annual Financial Statements and General Information Sheet 23 January 2018
- MC No. 02 s.2018 – Compliance with SEC-Prescribed Website Template 23 January 2018
- MC No. 01 s.2018 – Adoption of Revised Auditing Standards and Amendments to Existing Accounting Standards and Interpretations 10 January 2018
Year 2017
- MC No. 15 s.2017 – Integrated Annual Corporate Governance Report (I-ACGR) 20 December 2017
- MC No. 14 s.2017 – Consolidated Guidelines and Procedures on the Use of Corporate and Partnership Names 11 December 2017
- MC No. 13 s.2017 – Rules and Regulations on Minimum Public Ownership (MPO) on Initial Public Offerings 29 November 2017
- MC No. 12 s.2017 – Online Submission of Risk-Based Capital Adequacy (RBCA) Reports 9 October 2017
- MC No. 11 s.2017 – SEC Form 12-1 Simplified Registration Statement for Hospitals 2 October 2017
- MC No. 10 s.2017 – Adoption of New and Revised Accounting Standards and Interpretations 4 September 2017
- MC No. 09 s.2017 – Rules and Regulations on the Implementation of the Securities and Exchange Commission (SEC) Oversight Assurance Review Inspection Program Date Posted: 22 August 2017 22 August 2017
- MC No. 08 s.2017 – Signatories and penalty for non/late submission of the Manual on Corporate Governance 5 May 2017
- 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 7 April 2017
- MC No. 06 s.2017 – Guidelines on the Submission of the Annual Report on Segregation of Functions (Chinese Wall) 17 March 2017
- MC No. 05 s.2017 – Certificate of Qualification 16 March 2017
- MC No. 04 s.2017 – Term Limit of Independent Directors 13 March 2017
- MC No. 03 s.2017 – Consolidated Schedule of Fees and Charges 13 March 2017
- MC No. 02 s.2017 2017 – Filing of Annual Financial Statements and General Information Sheets 8 March 2017
Superseded MCs:
| MC No. 1 s. 2017 Re: 2017 Filing of Annual Financial Statements and General Information Sheets. (Superseded by MC No. 2 s. 2017) |
Year 2016
- MC No. 21 s. 2016 – Adoption of new revised Auditing Standards and Standards on Assurance Engagements and other Related Services. 15 December 2016
- MC No. 20 s. 2016 – 2016 Annual Corporate Governance Report Submission 15 December 2016
- MC No. 19 s. 2016 – Code of Corporate Governance for Publicly-Listed Companies 1 December 2016
- MC No. 18 s. 2016 – Streamlining the Documentary Requirements for Financing and Lending Companies 10 November 2016
- MC No. 17 s. 2016 – Guidelines on the Applications for Payment of Annual Fees of Capital Market Participants (Institutions and Professionals) 21 October 2016
- MC No. 16 s. 2016 – Revision of the General Information Sheet and Notification Update Form 28 September 2016
- MC No. 15 s. 2016 – Submission of the Sworn Statement and COEP 13 September 2016
- MC No. 14 s. 2016 – General Information Sheet and Notification Update 22 August 2016
- MC No. 13 s. 2016 – Guidelines on the Issuance of Certification of Paid-Up Capital 19 August 2016
- MC No. 11 s. 2016 – Subscription Contracts 11 August 2016
- MC No. 10 s. 2016 – Guidelines on the Issuance of Certification on the Nationality of Non-Stock Corporations 29 July 2016
- MC No. 9 s. 2016 – Guidelines on the Submission of Monthly Complaint Report 20 July 2016
- MC No. 8 s. 2016 – Exemption from the 5% Liquidity Requirement of Mutual Fund Index Trackers 30 June 2016
- MC No. 7 s. 2016 – Compliance with Republic Act No. 9510 22 June 2016
- MC No. 6 s. 2016 – Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner 13 June 2016
- 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 13 June 2016
- 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) 11 May 2016
- MC No. 3 s. 2016 – Enforcement of Republic Act No. 9510 Over Financing Companies 15 April 2016
- MC No. 2 s. 2016 – Additional Requirement for Accreditation as Auditing Firm/Sole Practitioner 18 February 2016
- MC No. 1 s.2016 – Filing of Annual Financial Statements and Gen. Information Sheet 13 January 2016
Year 2015
- MC No. 8 s.2015 – RE : Amendment on the Guidelines and Procedures on the Use of Corporate and Partnership Names 4 November 2015
- MC No. 7 s.2015 RE : Standards and Rules For Accreditation of Special Accessing Entities to the Credit Information System 10 July 2015
- MC No. 6 s.2015 – RE : Guidelines on the Use of Corporate Names of Corporations with Dissolved and Revoked Certificates of Registration 2 June 2015
- MC No. 5 s.2015 – RE : Amendment on the Guidelines and Procedures on the Use of Corporate and Partnership Names 29 May 2015
- MC No. 4 s.2015 – RE : Amendment to Section 3 of SEC Memorandum Circular No. 19, S.2014 13 February 2015
- MC No. 3 s.2015 – RE : Filing of Annual Corporate Governance Report (ACGR) 14 January 2015
- MC No. 2 s.2015 – RE : Additional Guidelines on Corporate Governance Training Programs and Lectures 8 January 2015
Repealed MCs:
| MC No. 9 Re: Final Extension for Amendment of the Principal Office Address |
Consolidated into SEC MC No. 6, series of 2016 Re: Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner |
| MC No. 1 Re: Deadline Extension for Amendment of the Principal Office Address |
Year 2014
- MC No. 23 s.2014 – RE : 2015 Filing of Annual Financial Statements and General Information Sheet 9 December 2014
- MC No. 22 s.2014 – RE : Guidelines for the Use of Notification Update Form for Foreign Corporations 4 December 2014
- MC No. 21 s.2014 – RE : Guidelines governing the computation of Corporate Term 28 November 2014
- MC No. 20 s.2014 – RE : Compliance with SEC Memorandum Circular No. 9, Series of 2014 10 November 2014
- MC No. 19 s.2014 – RE : Submission of the Anti-Money Laundering Operating Manual and Anti-Money Laundering Compliance Form 16 September 2014
- MC No. 18 s.2014 – RE : Compliance with SEC Memorandum Circular No. 11, Series of 2014 1 September 2014
- MC No. 17 s.2014 – RE : Participation and Support in the conduct of National Risk Assessment 20 August 2014
- MC No. 15 s.2014 – RE : Filing of Sworn Statement and Certificate of Existence of Project Separate from the Filing of Financial Statements. 28 June 2014
- MC No. 14 s.2014 – RE : Amendment to the Revised Code of Corporate Governance (RCCG) – Exemption from Independent Director requirement for close financing companies. 27 June 2014
- MC No. 13 s.2014 – RE : Course units on Financial Reporting and Audit 23 June 2014
- MC No. 12 s.2014 – RE : Clarification for changes and updates in the Annual Corporate Governance Scorecard (ACGR) 26 May 2014
- MC No. 11 s.2014 – RE : Template for Publicly-Listed Companies` websites 26 May 2014
- 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 22 May 2014
- MC No. 9 s.2014 – RE : Amendment to the revised Code of Corporate Governance 6 May 2014
- MC No. 8 s.2014 – RE : Foreign account tax compliance act. 3 April 2014
- MC No. 7 s.2014 – RE : Guidelines on the Accreditation, Operations and Reporting of Credit Rating Agencies 6 March 2014
- MC No. 5 s.2014 – RE : Guidelines on the Outsourcing of Functions of Broker Dealers. 11 February 2014
- MC No. 4 s.2014 – RE : CRMD Guidelines on Refund and Re-application of Filing Fees and Excess Penalties. 28 January 2014
- MC No. 3 s.2014 – RE : All Corporations that file a petition to lift order of revocation of primary registration. 28 January 2014
- MC No. 2 s.2014 – RE : Guidelines on Asset Valuations 21 January 2014
- MC No. 1 s. 2014 – RE : Guidelines for changes and updates in the Annual Corporate Governance Report (ACGR) 10 January 2014
Repealed MCs:
| MC No. 16 Re: Principal Office Address of Corporations and Partnerships. |
Consolidated into SEC MC No. 6, series of 2016 Re: Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner |
| MC No. 6 Re: Amendment of the Principal Office Address. |
Year 2013
- MC No. 21 s.2013 – RE : Omnibus Guidelines and Procedures on the Use of Corporate and Partnership Names.. 4 December 2013
- 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 29 November 2013
- MC No. 19 s.2013 – RE : The Act Defining the Used and Protection of The Red Cross, Red Crescent and Red Crystal Emblems. 21 November 2013
- MC No. 18 s.2013 – RE : Posting of the Annual Corporate Governance Report (ACGR) in company websites. 2 October 2013
- MC No. 17 s.2013 – RE : Guidelines on Applications for Re-registration of Corporations with Dissolved or Revoked Certificates of Registration. 23 September 2013
- MC No. 16 s.2013 – RE : 2014 Schedule filing of annual Financial Statements. 13 September 2013
- MC No. 15 s.2013 – RE : Policies and guidelines on the issuance of exempt commercial papers. 18 August 2013
- MC No. 14 s.2013 – RE : Amended Guidelines Covering the Use of Properties that Require Ownership Registration as Paid-up Capital of Corporation. 15 August 2013
- MC No. 13 s.2013 – RE : Guidelines on the conduct of valuation and issuance of a fairness opinion 8 August 2013
- MC No. 12 s.2013 – RE : Amendments to ICA Rule 35-1. 9 July 2013
- MC No. 11 s.2013 – RE : Financial Statements to support an application for a license to transact business in the Philippines. 6 June 2013
- MC No. 10 s.2013 – RE : Updated General Information Sheet (GIS) Form 31 May 2013
- 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 20 May 2013
- 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. 20 May 2013
- MC No. 7 s.2013 – RE : Single Borrower Limit (SBL) and Credit Limit on Directors, Officers, Stockholders and Related Interests (DOSRI) 23 April 2013
- MC No. 6 s.2013 – RE : Transition to new and amended Philippine Financial Reporting Standards effective starting 1 January 2013 23 April 2013
- MC No. 5 s.2013 – RE : Annual Corporate Governance Report 20 March 2013
- MC No. 4 s.2013 – RE : Amendment of Part I, Paragraphs 4(A) & (B) of SRC Rule 68, as amended 7 March 2013
- MC No. 3 s.2013 – RE : Amendments of rules pertaining to the date of submission of the Interim Semi-annual Financial Statements 15 January 2013
- MC No. 2 s.2013 – RE : Amendment of SEC Memorandum Circular No. 8 series of 2000 15 January 2013
- MC No. 1 s.2013 – RE : Mandatory Incorporation of the Tax Identification Number (TIN) of Foreign Investors in All Forms, Papers, and Documents Filed with the SEC 7 January 2013
Repealed MCs:
| MC No. 22 Re: Finality of the Revocation Orders covering 2001-2006 registered corporations including those corporations covered by Suspension Orders and Revocation Orders published by SEC Extension Offices |
Superseded by SEC MC No. 5, series of 2016 Re: 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 |
Year 2012
- MC No. 12 s.2012 – RE : Guidelines on the disclosure of transactions with retirement benefit funds. 23 December 2012
- MC No. 11 s.2012 – RE : Guidelines for Accreditation of Institutional Training Providers on Corporate Governance 20 December 2012
- MC No. 10 s.2012 – RE : Rules and Regulations on Exchange Traded Funds 19 October 2012
- MC No. 9 s.2012 – RE : Revised Guidelines on Accreditation of Surety Companies 12 October 2012
- MC No. 8 s.2012 – RE : Amendment on SEC Memorandum Circular No. 5, series 2008 8 October 2012
- MC No. 7 s.2012 – RE : 2013 Schedule of filing of Annual Financial Statements 7 September 2012
- MC No. 6 s.2012 – RE : In connection with Republic Act 9485 (Anti Red Tape Act of 2007) 15 August 2012
- MC No. 5 s.2012 – RE : Participation of Independent Directors in Employees Stock Option Plan 13 July 2012
- MC No. 4 s.2012 – RE : Guidelines for the Assessment of the Performance of Audit Committee of Companies Listed on the Exchange 31 May 2012
- MC No. 3 s.2012 – RE : Revised Guidelines on the Implementation of PFRS 9 (Financial Instruments: Recognition and Measurement 28 May 2012
- MC No. 2 s.2012 – RE : Guidelines on Securities Deposit of Branch Offices of Foreign Corporations 7 May 2012
Repealed MCs:
| MC No. 1 Re: Finality of the revocation Orders |
Superseded by SEC MC No. 5, series of 2016 Re: 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 |
Year 2011
- MC No. 9 s.2011 – RE : Term Limits for Independent Directors 5 December 2011
- 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 1 October 2011
- MC No. 7 s.2011 – RE : Implementing of the Truth in Lending Act to Enhance Loan Transaction Transparency 5 September 2011
- MC No. 6 s.2011 – RE : 2012 Schedule of Filing of Annual Financial Statements 15 August 2011
- MC No. 5 s.2011 – RE : Amendment of SEC Memorandum Circular No. 5, series of 2008 4 August 2011
- MC No. 4 s.2011 – RE : Amendment of SRC Rule 9.2(2)(D) 16 June 2011
- MC No. 3 s.2011 – RE : Guidelines on the implementation of PFRS 9 (Financial Instruments : Recognition and Measurement) 16 May 2011
- 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 27 April 2011
- MC No. 1 s.2011 – RE : Amendment of SEC Memorandum Circular No. 8, series of 2009 17 March 2011
Year 2010
- MC No. 10 s.2010 – RE: Rules of Procedures on Appeals from Decision of Self Regulatory Organizations (SROs) 14 December 2010
- MC No. 9 s.2010 – RE: Scale of penalties for lending companies 12 November 2010
- 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 23 September 2010
- MC No. 7 s.2010 – RE: Briefing re: On-line Submission of the Corporate Governance Scorecard Registration Form 31 August 2010
- MC No. 6 s.2010 – RE: 2011 Schedule of Filing of Annual Financial Statements 26 August 2010
- MC No. 5 s.2010 – RE: Coverage of Financing Companies by the Revised Code of Corporate Governance 6 August 2010
- MC No. 4 s.2010 – RE: Guidelines on Property Valuation 27 July 2010
- 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 10 June 2010
- MC No. 2 s.2010 – RE: Revised Guidelines in the preparation Anti-Money Laundering Operating Manual for SEC Covered Institutions Guidelines 20 May 2010
- 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 18 March 2010
Year 2009
- MC No. 16 s.2009 – RE : Reminders on the Preparation and Audit of Annual Financial Statements 10 December 2009
- MC No. 14 s.2009 – RE : 2010 Schedule of Filing of Annual Financial Statements 20 October 2009
- MC No. 13 s.2009 – RE : Revised guidelines on accreditation of auditing firms and external auditors 19 October 2009
- MC No. 12 s.2009 – RE : Participation in the Corporate Governance Survey Corporate Governance Scorecard Questionnaire Corporate Governance Scorecard Response 18 August 2009
- MC No. 10 s.2009 – RE : Revised Minimum Trust Fund Contribution Rates for Pre-Need Corporations 3 July 2009
- MC No. 9 s.2009 – RE : Qualification of Independent Directors 24 June 2009
- MC No. 8 s.2009 – RE : Scale of Fines for Non-compliance with the Financial Reporting Requirements of the Commission 24 June 2009
- MC No. 7 s. 2009 – RE : Resolution to further facilitate the registration and monitoring of corporations. 19 June 2009
- MC No. 6 s.2009 – RE : Revised Code of Corporate Governance 15 June 2009
- MC No. 5 s.2009 – RE : Penalty for failure to comply with the Commission’s directive to participate in the corporate governance survey 8 June 2009
- MC No. 4 s.2009 – RE : Amendment to the Consolidated Scale of Fines 8 June 2009
- 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 17 April 2009
- MC No. 1 s.2009 – RE : Multi-year Capital and Trust Fund Build-up 25 February 2009
Repealed MCs:
| MC No. 15 Re: Finality of the Mass Revocation Orders |
Superseded by SEC MC No. 5, series of 2016 Re: 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. 11 Re: Guidelines on addressing trust fund and capital deficiencies of a pre-need company |
Deemed superseded or repealed by the Pre-need Code of the Philippines (RA 9829). |
| MC No. 3A Re: Supplement to the Requirements on the Submission of Trust Fund Valuation and Compliance Report of Pre-need Companies |
|
| MC No. 3 Re: Submission of Trust Fund Valuation and Compliance Report of Pre-need Companies |
Year 2008
- MC No. 12 s.2008 – RE : Section 4 of SEC Memorandum Circular No. 5, series of 2008 23 December 2008
- MC No. 11 s.2008 – RE : Guidelines on the Determination of Retained Earnings Available for Dividend Declaration 5 December 2008
- MC No. 10 s.2008 – RE : Amendments to Philippine Accounting Standards 39 and Financial Reporting Standards 7 14 November 2008
- MC No. 9 s.2008 – RE : Guidelines on the Registration of All Outstanding Shares Prior to Listings in the Philippine Stock Exchange 5 November 2008
- MC No. 8 s.2008 – RE : Participation in the Corporate Governance Survey 10 October 2008
- MC No. 7 s.2008 – RE : New procedures for filing of annual financial statements 1 August 2008
- MC No. 6 s.2008 – RE : Guidelines on on-site verification of financial records relative to certain applications filed with the commission 22 July 2008
- MC No. 5 s.2008 – RE : Guidelines and Procedures on the Use of Corporate and Partnership Names 17 July 2008
- MC No. 2 s.2008 – RE : Guidelines on reporting and attestation of pro-forma financial information 15 February 2008
- MC No.1 s.2008 – RE : Publication of notices in newspapers 25 January 2008
Repealed MCs:
| MC No. 4 Re: Finality of the mass revocation orders |
Superseded by SEC MC No. 5, series of 2016 Re: 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 Re: Rules governing registrars of qualified buyers |
Superseded by 2015 SRC Rules |
Year 2007
- MC No. 5 s.2007 – RE : Adoption of Philippine Accounting Standard (IAS) 1, Presentation of Financial Statements (Revised 2007) 19 October 2007
- 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) 5 September 2007
- MC No. 2 s.2007 – RE : Participation in the Corporate Governance Survey 9 August 2007
Repealed MCs:
| MC No. 6 Re: Definition of Qualified Buyers under Section 10 of the Securities Regulation Code |
Superseded by 2015 SRC Rules |
| MC No. 4 Re: Guidelines on the Management of the Trust Fund of Pre-Need Corporations |
Deemed superseded or repealed by the Pre-need Code of the Philippines (RA 9829). |
| MC No. 1 Re: Guidelines on the Expeditious Approvals of Matters Concerning Pre-need Plans |
Year 2006
- MC No. 16 s.2006 RE : Disqualification of a Securities Broker-Dealer as an Independent Director 21 December 2006
- MC No. 14 s.2006 – RE : Rules Governing Over The Counter (OTC) Market 30 November 2006
- MC No. 13 s.2006 – RE : Amended Guidelines on Accreditation and Reportorial Requirements of External Auditors 30 November 2006
- 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 30 October 2006
- MC No. 11 s.2006 – RE : Increase in the Processing Fee on Applications for Certificate of Eligibility Pursuant to the Special Purpose Vehicle Act 12 October 2006
- MC No. 15 s.2006 – RE : Guidelines on Compliance by Foreign Corporations with Reportorial and Monitoring Requirements 3 October 2006
- 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) 3 August 2006
- MC No. 8 s.2006 – RE : Revised Guidelines on Foundations 22 June 2006
- 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 9 June 2006
- MC No. 6 s.2006 – RE : Submission of General Information Sheet and the General and Special Form for Financial Statements in Electronic Format 7 April 2006
- MC No. 4 s.2006 – RE : Philippine Financial Reporting Standards 23 February 2006
- 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 18 January 2006
- MC No. 1 s. 2006 – RE : Guidelines on the Filling of Functional Currency Financial Statements 11 January 2006
MC No. 9 – Superseded by SEC MC No. 10, series of 2013
MC No. 5 – Superseded by SEC MC No. 10, series of 2013
Repealed MCs:
| MC No. 3 Re: Principal Office Address; Address of each Incorporator, Director, Trustee, or Partner |
Consolidated into SEC MC No. 6, series of 2016 Re: Omnibus Guidelines on Principal Office Address; Address of Each Incorporator, Director, Trustee or Partner |
| MC No. 5 Re:Submission of General Information Sheet |
Superseeded by SEC MC No. 10, series of 2013 |
| MC No. 9 Re:Submission of General Information Sheet |
Year 2005
- MC No. 8 s.2005 – RE : Adoption of Philippine Accounting Standards (PAS) 27 December 2005
- MC No. 7 s.2005 – RE : Guidelines on the Evaluation of Foreign Investments By Mutual Fund Companies 5 December 2005
- MC No. 6 s.2005 – RE : Consolidated Scale of Fines 22 September 2005
- MC no. 5 s.2005 – TO : All Corporate Secretaries of Philippine Corporations 19 September 2005
- MC No. 4 s.2005 – RE : Certification Requirement for Compliance Officers of Financing Companies 20 May 2005
- MC No. 2 s.2005 – RE : SEC Online Submission Facility for Reports 17 February 2005
- MC No. 1 s.2005 – RE : Adoption of the Philippine Standards on Auditing and Philippine Auditing Practice Statements 21 January 2005
Year 2004
- MC No. 19 s.2004 – RE : Philippine Financial Reporting Standards 4 December 2004
- MC No. 18 s.2004 – RE : Required Paid-Up Capital of Head Office 4 November 2004
- MC No. 17 s.2004 – RE : Recording of Deeds of Assignment of Shares of Stock 4 November 2004
- MC No. 16 s.2004 – RE : Adoption of the Risk Based Capital Adequacy Requirement/Ratio (RBCA) for Brokers Dealers 3 November 2004
- 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) 29 October 2004
- MC No. 14 s.2004 – RE : Amendments to Annex “C” of Rule 12 29 October 2004
- MC No. 12 s.2004 – RE : Guidelines in the Preparation of the Revised Anti-Money Laundering Operating Manual for Covered Institutions 29 July 2004
- MC No. 11 s.2004 – RE : To all SEC Covered (Regulated) Institutions: Submission to the Anti-Money Laundering Council of reports 23 July 2004
- MC No. 10 s.2004 – RE : Shift to and Eventual Adoption of the Risk Based Capital Adequacy Requirement/Ratio (RBCA) for Brokers Dealers 13 July 2004
- MC No. 9 s.2004 – RE : Consolidated Schedule of Fees and Charges 20 May 2004
- MC No. 8 s.2004 – RE : Certification Requirement for Compliance Officers 13 May 2004
- MC No. 6 s.2004 – RE : Audit Committee 1 April 2004
- MC No. 4 s.2004 – RE : Voting by Mail and One Share-One Vote Policy 17 March 2004
- MC No. 3 s.2004 – RE : Adoption of the Philippine Standards on Auditing 22 January 2004
- MC No. 2 s.2004 – RE : Adoption of the Statements of Financial Accounting Standards 22 January 2004
Repealed MCs:
| MC No. 13 Re: Amendments to Rule 34.1 and Rule 38 of the Implementing Rules and Regulations of the Securities |
Superseded by Rule 34.1 of the 2015 SEC IRR |
| MC No. 7 Re: Guidelines on Pre-Need Advertisements |
Deemed superseded or repealed by the Pre-need Code of the Philippines (RA 9829). |
| MC No. 1 Re: Guidelines on Foundations |
Year 2003
- MC No. 15 s.2003 – RE : Requests for Legal Opinions 16 December 2003
- MC No. 14 s.2003 – RE : Guidelines on Preparation of Functional Currency Financial Statements 11 December 2003
- MC No. 13 s.2003 – RE : Accreditation and Reportorial Requirements of External Auditors of Public Companies and Secondary Licensees of the Commission Erratum 23 October 2003
- MC No. 12 s.2003 – RE : Suspension of Thresholds on Tender Offer Under Section 19 of the Securities Regulation Code 9 September 2003
- MC No. 11 s.2003 – RE : Supervision Over Registered Corporation 5 August 2003
- MC No. 10 s.2003 – RE : Adoption of the Philippine Standards on Auditing 12 June 2003
- MC No. 9 s.2003 – RE : Adoption of the Philippine Standards on Auditing 8 May 2003
- MC No. 8 s.2003 – RE : Rotation of External Auditors 5 May 2003
- MC No. 7 s.2003 – RE : All Corporations with Secondary Licenses Granted by the Commission 4 April 2003
- MC No. 4 s.2003 RE : Revocation of Certificate of Registration of Corporations 28 March 2003
- MC No. 3 s.2003 – RE : Guidelines for the Accreditation of Appraisal Companies 25 March 2003
- MC No. 2 s.2003 – RE : Revised Scale of Fines 19 February 2003
- MC No. 1 s.2003 13 February 2003
Repealed MCs:
| MC No. 6 Re: Standard for Valuation of Actuarial Reserve Liabilities for Pre-Need Plans |
Deemed superseded or repealed by the Pre-need Code of the Philippines (RA 9829) |
| MC No. 5A Re: Addendum to SEC Memorandum No. 5, series of 2003 |
Superseded by Article 7 of the RCCG |
| MC No. 5 Re: Implementation of the Self-Rating System on Corporate Governance |
Year 2002
- MC No. 17 s.2002 – RE : Schedule of Fees, Fines and Penalties 29 November 2002
- MC No. 16 s.2002 – RE : Guidelines On The Nomination And Election of Independent Directors 28 November 2002
- MC No. 15 s.2002 – RE : Creation of the Accreditation Committee 30 August 2002
- MC No. 14 s.2002 – RE : Guidelines for Accreditation of Institutional Training Providers on Corporate Governance 30 August 2002
- MC No. 13 s.2002 – RE : Submission Of Annual Audited Financial Statements and Quarterly Reports 29 August 2002
- MC No. 12 s.2002 – RE : Submission of Special Forms For Financial Statements and Quarterly Reports 14 August 2002
- MC No. 11 s.2002 – RE : Lending Investors 8 August 2002
- MC No. 10 s.2002 – RE : SFAS Adoption 4 July 2002
- MC No. 9 s.2002 – RE : AMLC Forms for Covered Transaction Reports and Suspicious Transaction Reports for Covered Institutions 27 June 2002
- MC No. 5 s.2002 RE : Accreditation and Reportorial Requirements of External Auditors of Public Companies 1 June 2002
- MC No. 3 s.2002 – RE : Application for Price Increase 29 April 2002
- MC No. 1 s.2002 – RE : Anti-Money Laundering Operating Manual for Covered Institutions 22 January 2002
Repealed MCs:
| MC No. 8 Re: Responsibilities of Actuaries in Pre-Need Actuarial Reserve Valuation |
Deemed superseded or repealed by the Pre-need Code of the Philippines (RA 9829) |
| MC No. 7 Re: Required Information to Accompany the Actuarial Reserve Valuation Report of Pre-Need Companies |
|
| MC No. 6 Re: Standards for Valuation of Actuarial Reserve Liabilities for Pre-Need Plans |
|
| MC No. 4 Re: Paid-up Capital Requirements for Existing Pre-need Companies |
|
| MC No. 2 Re: Code of Corporate Governance |
Amended by SEC MC No. 6, series of 2009 Re: Revised Code of Corporate Governance |
Year 2001
- MC No. 15 s.2001 – RE : Board Meeting Through Teleconferencing or Videoconferencing (Tele/Video Conferencing) 20 November 2011
- MC No. 14 s.2001 – RE : Guidelines on the Compensation and/or Fees of Members of MANCOM/ Receivers and Liquidators 19 October 2001
- 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: 11 October 2001
- MC No. 12 s.2001 18 September 2001
- 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: 17 September 2001
- MC No. 5 s.2001 – RE : Annual Meetings and Proxy 23 May 2001
- MC No. 4 s.2001 – RE : Schedule of Fees, Fines and Penalties 3 May 2001
- MC No. 2 s.2001 – RE : Submission of SEC Reportorial Requirements 12 March 2001
Repealed MCs:
| MC No. 16 Re: Deadline For Filing Request For Reconsideration |
Repealed; Deadline expired on March 31, 2002 |