← Back to InsightsAudit

CVM 80: what privately held companies need to review before closing

Camila AndradeLocatelli Group14 MAI 20266 min de leitura

Changes to disclosure and governance now reach companies that raise capital through crowdfunding and investment funds. A checklist of what to revisit now.

The regulatory environment has become far less tolerant of approximations. Audit is no longer a formality — it has become a genuine instrument for protecting value. In this article, we map the landscape and the practical steps needed to decide with confidence.

The context putting pressure on the market

Anyone working in audit feels the pace of change firsthand. Regulation, technology and stakeholder expectations are pushing companies toward a level of maturity that, until recently, was the preserve of listed companies.

The central question is no longer simply meeting requirements: it is about turning every obligation into competitive advantage — without bloating processes or compromising day-to-day operations.

Technical judgment does not replace business vision — but without it, any strategy is vulnerable.

What we recommend assessing now

Before implementing any structural change, we map the current state with technical depth. This diagnostic guides prioritization, sets concrete targets and builds the evidence base for the next steps.

  • Technical independence as the foundation of credibility.
  • A risk-oriented approach, not merely a controls-oriented one.
  • Practical recommendations with an executable action plan.
  • Adherence to Brazilian and international standards.

Where Locatelli comes in

We work side by side with your team, without replacing its decisions. In audit and assurance, our practice combines technical depth, institutional insight and technology to deliver measurable results — with governance and confidentiality from start to finish.

Want to discuss the specific scenario facing your business? We are available for a confidential introductory conversation.

Related service

Explore our expertise in Audit

Learn more
Shall we talk?

Ready for the next step?

Talk to a Locatelli expert about your challenge.

Request a meeting
WhatsApp