SC and SEC Issue Guidelines on the Acceptance and Integration of Electronically Notarized Documents

Accounting Alert

SC and SEC Issue Guidelines on the Acceptance and Integration of Electronically Notarized Documents

09 Nov 2026

Summary

The Supreme Court of the Philippines (SC) and the Securities and Exchange Commission (SEC) issued Joint Memorandum Circular No. 1, Series of 2026, providing guidelines for the acceptance and integration of electronically notarized documents in SEC systems and transactions.

The issuance supports the implementation of the Rules on Electronic Notarization and establishes a uniform framework for the SEC’s acceptance, verification, and processing of electronically notarized documents. 

The Joint Memorandum Circular takes effect immediately after its publication in two newspapers of general circulation. The electronic notarization system commenced operations on October 19, 2026.

Scope and Coverage

The Joint Memorandum Circular applies to electronically notarized documents required in connection with SEC applications, petitions, filings, and other transactions. It covers documents submitted to or processed by the following SEC departments and offices, as applicable:

• Company Registration and Monitoring Department;
• Corporate Governance and Finance Department;
• Enforcement and Investor Protection Department;
• Financial Analysis and Audit Department;
• Financing and Lending Companies Department;
• Markets and Securities Regulation Department;
• Office of the General Accountant;
• Office of the General Counsel;
• SEC Extension Offices; and
• Other departments, offices, applications, filings, submissions, or transactions that may subsequently be designated by the SEC. 

Acceptance of Electronically Notarized Documents

The SEC shall recognize and accept electronically notarized documents in accordance with the Rules on Electronic Notarization.

The use of electronic notarization does not discontinue traditional notarization. Documents notarized in accordance with the 2004 Rules on Notarial Practice will continue to be accepted by the SEC under its existing rules and regulations.

The SEC will also issue internal guidelines, procedures, and protocols necessary to integrate electronic notarization into its systems and processes. 

Submission through SEC Portals

Electronically notarized documents must be submitted using the process and mode prescribed by the SEC department or office handling the applicable transaction. The electronic notarization system will commence operations on October 19, 2026, following the coordination of the SC and SEC on its integration into the SEC’s systems and processes.

Electronic Simplified Processing of Application for Registration of Company Portal

For documents submitted through the Electronic Simplified Processing of Application for Registration of Company (eSPARC) Portal, the user shall:

1. Access the eSPARC Portal;
2. Download, accomplish, and sign the system-generated forms requiring notarization;
3. Have the documents electronically notarized through an Electronic Notarization Facility (ENF) accredited by the SC, in accordance with the Rules on Electronic Notarization; and
4. Upload the electronically notarized documents through the eSPARC Portal and finalize the application.

Electronic Application for Modification of Entity Data Portal

For documents submitted through the Electronic Application for Modification of Entity Data (eAMEND) Portal, the user shall:

1. Access the eAMEND Portal through their Electronic SEC Universal Registration Environment (eSECURE) account;
2. Download, accomplish, and sign the system-generated forms requiring notarization;
3. Have the documents electronically notarized through an ENF accredited by the SC, in accordance with the Rules on Electronic Notarization; and
4. Upload the electronically notarized documents through the eAMEND Portal and finalize the application. 

Electronically notarized documents submitted to the SEC will remain subject to applicable post-audit procedures and review of embedded security features to verify their authenticity, integrity, and compliance with applicable requirements.

Stay Informed

Entities and their representatives should review the complete Joint Memorandum Circular and monitor succeeding SEC guidelines, procedures, and protocols for additional details on the submission and processing of electronically notarized documents.

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 Notice issued by the Securities and Exchange Commission below.

To explore additional SEC Memorandum Circulars referenced in this alert or to access related regulatory issuances, you may also visit www.sec.gov.ph for more comprehensive guidance.