> For the complete documentation index, see [llms.txt](https://www.opensourcelaw.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.opensourcelaw.com.br/en/regulation/2.-central-bank/2.12.-bcb-normative-instruction-no.-739-2026.md).

# 2.12. BCB Normative Instruction No. 739/2026

Amends BCB Normative Instruction No. 704/2026.

The [Normative Instruction](https://www.bcb.gov.br/estabilidadefinanceira/exibenormativo?tipo=Instrução%20Normativa%20BCB\&numero=739), of May 29, 2026, <mark style="background-color:purple;">amends BCB Normative Instruction No. 704/2026</mark>. Among other points, it adds to art. 5 the requirement for a reasonable assurance report issued by an independent audit firm registered with the CVM, in the form of Annex IV, in the case of virtual asset service providers.

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Amending rule: the consolidated text is in the [BCB Normative Instruction No. 704/2026](/en/regulation/2.-central-bank/2.9.-bcb-normative-instruction-no.-704-2026.md). Effective on the date of its publication.
{% endhint %}

*Updated on 10/28/2026.*