{"id":34560,"date":"2023-05-30T15:21:34","date_gmt":"2023-05-30T18:21:34","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=34560"},"modified":"2026-09-03T15:50:20","modified_gmt":"2026-09-03T18:50:20","slug":"jucesp-pn","status":"publish","type":"post","link":"https:\/\/plbrasil.com.br\/en\/jucesp-pn\/","title":{"rendered":"Repealed Rule referring to the Publication of Balance Sheets and Financial Statements for Large Limited Liability Companies"},"content":{"rendered":"

Recently, JUCESP Resolution No. 01\/2022<\/a>, already had its enforceability suspended by JUCESP Resolution No. 02 of 08.31.2022<\/a>. Now, with the new Normative Administrative Rule JUCESP No. 29\/2023<\/a>, the obligation of \u201clarge\u201d limited liability companies, headquartered in the State of S\u00e3o Paulo<\/a>, to publish their balance sheets and financial statements is definitively excluded. <\/p>\n

 <\/p>\n

Which companies are exempt?<\/h2>\n

It is understood as large limited liability companies, companies that, in the previous fiscal year, had total assets greater than two hundred and forty million Brazilian Reais (BRL 240,000,000.00) or annual gross revenue greater than three hundred million Brazilian Reais (BRL 300,000,000.00).<\/p>\n

The Administrative Rule retroacts its effects from the date of August 31, 2022, according to Jucesp Resolution No. 02\/2022, of August 31, 2022, published in the DOE (State Official Gazette) on September 9, 2022, which suspended the effects of JUCESP Resolution No. 01\/2022.<\/p>\n

\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Recently, JUCESP Resolution No. 01\/2022, already had its enforceability suspended by JUCESP Resolution No. 02 of 08.31.2022. Now, with the new Normative Administrative Rule JUCESP No. 29\/2023, the obligation of \u201clarge\u201d limited liability companies, headquartered in the State of S\u00e3o Paulo, to publish their balance sheets and financial statements is definitively excluded.   Which companies are exempt? It is understood as large limited liability companies, companies that, in the previous fiscal year, had total assets greater than two hundred and forty million Brazilian Reais (BRL 240,000,000.00) or annual gross revenue greater than three hundred million Brazilian Reais (BRL 300,000,000.00). The Administrative Rule retroacts its effects from the date of August 31, 2022, according to Jucesp Resolution No. 02\/2022, of August 31, 2022, published in the DOE (State Official Gazette) on September 9, 2022, which suspended the effects of JUCESP Resolution No. 01\/2022.  <\/p>\n","protected":false},"author":2,"featured_media":34555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1409],"tags":[1251,933,918,1508],"class_list":["post-34560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-services-2","tag-jucesp","tag-junta-comercial","tag-paralegal","tag-publication-of-financial-statements"],"yoast_head":"\nBalance Sheets and Financial Statements: Impact of the Administrative Order<\/title>\n<meta name=\"description\" content=\"JUCESP Revokes Regulation Concerning the Publication of Balance Sheets and Financial Statements for Large Limited Liability Companies.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plbrasil.com.br\/en\/jucesp-pn\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Repealed Rule referring to the Publication of Balance Sheets and Financial Statements for Large Limited Liability Companies\" \/>\n<meta property=\"og:description\" content=\"JUCESP Revokes Regulation Concerning the Publication of Balance Sheets and Financial Statements for Large Limited Liability Companies.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/plbrasil.com.br\/en\/jucesp-pn\/\" \/>\n<meta property=\"og:site_name\" content=\"Grupo PLBrasil - 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