This constitution is the result of four meetings of the Latin American Account Standard Setters, held on:
- February 4, 2011, in Brasília, Brazil;
- March 30, 2011, in Brasília, Brazil;
- May 23, 2011, in Buenos Aires, Argentina;
- June 28, 2011 in Buenos Aires, Argentina.
It was approved on June 28, 2011, in Buenos Aires, Argentina, and was amended in the Assembly on 1 August 2013.