SEC Memorandum Circular No. 10-2026

Summary: 

 

Securities and Exchange Commission (SEC) has issued SEC Memorandum Circular No. 10-2026, which provides updated compliance guidelines for One Person Corporations (OPCs). These guidelines cover the appointment of officers, submission of financial statements, bond posting requirements, applicable penalties, and the updated audit threshold.

 

Download the summary of the key provisions and compliance requirements under this memorandum.