Salon C-2: where the audit committee reviews the SAT findings and the external firm signs the opinion before the recess
Salon C-2 sits on the 14th floor of the tower where the audit and compliance committees of BMV-listed corporates and IMMEX subsidiaries meet quarterly: nine horseshoe-arranged seats with a continuous table, a lectern for the committee chair, a four-metre LED screen with simultaneous opinion projection, an annexed room with a secure phone line for calls with the CNBV and with the external auditor, a sealed chamber for restricted files and a closed kitchen for contact-free coffee breaks. This is where the external audit opinions are signed (KPMG, PwC, EY, Deloitte, BDO, Mancera, Sánchez Mejorada where applicable), where the SAT findings are reviewed before the home visit, where the UIF anti-money-laundering policies are approved, where the internal control observations are graded, where the next year internal audit plan is ratified and where the external auditor fees are approved. What separates Salon C-2 is the restricted file protocol: the committee merch is delivered with formal sign-off to the chair and the secretary, and the remaining material is held in a sealed chamber with a documented custody chain.