Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
188 *Is there an obligation to keep accounting data? Yes
 Data Date: 2018

Notes

 
All entities and arrangements are required to maintain proper accounts including underlying documentation. However, there are some deficiencies in the implemenation of the legal and regulatory framework (GF 2018: 56-57).

Sources

GF 2018: 56-57; GF 2013: 57-63; GF 2012: 40