Brazil CVM Filings for Audit and Accounting Research

Audit and accounting teams need primary Brazil filings audit inputs for workpapers and engagement planning — not only client-provided PDFs. apicvm exposes DFP, ITR, and FRE over HTTP so document IDs stay reproducible. It is not an audit software suite and does not issue opinions.

The persona

External audit associates assembling public-company binder packs
Accounting advisory teams comparing disclosed statements across years
Quality teams that need a re-openable source UUID months later

The problem

Engagement task	Typical CVM source
Annual statements package	DFP
Interim roll-forward	ITR
Governance / related parties / risks	FRE (`name=` filters)

Manual CVM portal downloads do not scale across a portfolio of listed clients and peers.

Solution flow

Engagement ticker list
  → GET /v1/companies/resolve
  → GET /v1/documents (type + year + optional name)
  → GET /v1/documents/:id/file
  → archive UUID + hash in the workpaper index

export APICVM_KEY='apicvm_...'
export APICVM_URL='https://apicvm.dev'

curl -H "Authorization: Bearer $APICVM_KEY" \
  "$APICVM_URL/v1/documents?ticker=VIVT3&type=DFP&year=2024&perPage=20"

Company landing page: VIVT3 CVM filings.

Workpaper checklist

Resolve ticker (confirm CNPJ / legal name)
Pull engagement-year DFP and prior-year comparative
Pull latest ITR when the period is interim
Pull FRE sections when testing related parties or risk disclosures
Store document UUIDs in the binder index (not only local filenames)

Due-diligence overlap: Brazil filings for due diligence.

Example: peer pack

import os, requests

BASE = os.environ["APICVM_URL"]
H = {"Authorization": f"Bearer {os.environ['APICVM_KEY']}"}
PEERS = ["VIVT3", "TIMS3", "TELB4"]

for t in PEERS:
    dfp = requests.get(
        f"{BASE}/v1/documents",
        headers=H,
        params={"ticker": t, "type": "DFP", "year": 2024, "perPage": 20},
        timeout=30,
    ).json()["data"]
    print(t, "DFP ids", [d["id"] for d in dfp[:3]])

Current limitations

No trial balance, mapping, or sampling workflows — documents only.
Corpus lag: verify IDs before freezing a binder.
Text extraction is async and credit-based on Pro.
Not a replacement for client-provided or auditor-obtained originals when standards require them.

Next steps

Ready to integrate?

Get an API key and start querying Brazilian CVM filings programmatically.

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