BSP's Extension of the Submission Deadline of the 2025 Audited Financial Statements and Accompanying Reports
Summary
The Bangko Sentral ng Pilipinas (BSP), through Memorandum No. M-2026-016 dated May 8, 2026, granted an extension of the submission deadline for the 2025 Audited Financial Statements (AFS) and accompanying reports (AFS Reporting Package) of all covered BSP-Supervised Financial Institutions (BSFIs).
Key Changes
- The deadline for submission of the 2025 Audited Financial Statements (AFS) and accompanying reports has been extended to June 30, 2026.
- The extension applies to all covered BSP-Supervised Financial Institutions (BSFIs).
- Existing electronic submission procedures remain unchanged and must still be followed.
The BSP likewise reiterated that the electronic submission guidelines under BSP Memorandum Nos. M-2020-055 and M-2020-060 shall continue to apply.
References
This Accounting Alert provides only a high‑level overview of the regulatory updates. For complete and authoritative guidance, readers are encouraged to review the full Circular Letter issued by the Bangko Sentral ng Pilipinas below.
To explore additional BSP Memorandum Circulars referenced in this alert or to access related regulatory issuances, you may also visit www.bsp.gov.ph for more comprehensive guidance.
