Memorandum Circular No. 4, Series of 2026 dated January 20, 2026
Memorandum Circular No. 4, Series of 2026, providing the Amendments to the Application and Definition of Terms under Revised Rule 68 of Republic Act No. 8799, or the Securities and Regulation Code (SRC), in Relation to the Adjustment of the Audit Threshold.
Source: https://www.sec.gov.ph/mc-2026/sec-mc-no-04-series-of-2026