Santander Brasil publishes independent audit report for June 30, 2026 financial statements
BSBR•Key audit matters
Key audit matters included provision for losses associated with credit risk, reflecting significant management judgment in staging, assumptions, and models.
Other key audit matters covered provisions for judicial and administrative proceedings, focused on management’s assessment of loss probability and measurement.
Audit focus also included the information technology environment, citing risks from system controls, legacy platforms, cybersecurity, and financial reporting data integrity.
Independent audit report released
Santander Brasil released an independent auditor’s report on its parent and consolidated financial statements for the six-month period ended June 30, 2026.
PricewaterhouseCoopers issued an unmodified opinion, saying the statements fairly present financial position, performance, and cash flows under Brazilian accounting practices for BCB-regulated institutions.
