Nicaragua regulatory updates
In Nicaragua, EMRules reads Superintendencia de Bancos y de Otras Instituciones Financieras de Nicaragua, circulars and turns each new publication into a structured record in English.
Articles27held by EMRules
With key requirements27of 27 articles
With affected entities27of 27 articles
With penalties2of 27 articles
Document types
Circular
27
Topics
Articles by month
The last 12 months, by publication date
Every article carries a publication date.
- Dec 2025: 0 articles
- Jan 2026: 0 articles
- Feb 2026: 1 article
- Mar 2026: 0 articles
- Apr 2026: 0 articles
- May 2026: 0 articles
- Jun 2026: 0 articles
- Jul 2026: 0 articles
- Aug 2026: 1 article
- Sep 2026: 0 articles
- Oct 2026: 0 articles
- Nov 2026: 0 articles
Newest articles
Start a trial to read the full text of any article in English.
External Audit Contracting
Circular
Implementation Guide for the Accounting Framework for Operating Savings and Credit Cooperatives
Circular
Implementation Guide of the Accounting Framework for Financial Leasing Entities and Factoring Entities
Circular
Amendment to the Description of Account 4601.00.00 "RETAINED EARNINGS"
Circular
Improvements to the Accounting Framework (AF) for Banking and Financial Institutions
Circular
Clarification on the obligation to report changes in the auditing team
Circular
Disclosure of Professional Fees in Notes to the Financial Statements
Circular
Obligation to report to the Superintendent on appraisals that do not comply with the Standard on appraiser experts providing services to Financial System Institutions
Circular
Entities Cataloged as Public Interest
Circular
Instruction on Non-Material Adjustments and Reclassifications from External Audits for the 2023 Period and Onwards
Circular
Improvements to the Accounting Framework for Banking and Financial Institutions
Circular
Improvements to the Accounting Framework (AF) for Banking and Financial Institutions
Circular
Certification of minutes of ordinary and extraordinary sessions of General Shareholders' Meetings
Circular
Observations on the contracting and issuance of audited financial statement reports by External Audit Firms
Circular
Uploads of Financial Groups Annex 6-7 "Consolidation Working Paper" in production environment
Circular
Improvement of the Accounting Framework for Banking and Financial Institutions
Circular
Submission of the 15% capital reserve adjustment of net profits in the Audited Financial Statements
Circular
Load testing for the Financial Groups Annex 6-7 "Consolidation Worksheet"
Circular
Reminder on compliance with the "Regulation on Expert Appraisers Providing Services to Financial System Institutions"
Circular
Log of Changes to the Accounting Framework (AF) for Banking and Financial Institutions and Accounting Model No. 3 for the accounting of credit asset purchase and sale operations
Circular
129 markets. One English feed.
Read all 27 Nicaragua articles with their key requirements and effective dates.
Start a 14-day trial