The Financial Market Commission (CMF) Board sanctioned Deloitte Auditores y Consultores Limitada with a fine of UF 2,000 and its partner Roberto Leiva Casas-Cordero with a fine of UF 1,000 for breaching the Law on the Securities Market and Generally Accepted Auditing Rules (NAGAs). The deficiencies involved auditing work performed on Primus Capital S.A.'s financial statements as of December 2022, including failures in obtaining and assessing audit evidence, inadequate work documentation, and insufficient professional skepticism.
Priority reviewEnforcementSecurities
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