On October 10, during a conference in São Paulo, Vital do Rêgo, the president of the Tribunal de Contas da União (TCU), stated that any agents from the Central Bank (BC) who committed errors or acted with intent during the liquidation process of the Master bank would be held responsible for their actions. He emphasized that the TCU is currently reviewing whether the liquidation complied with administrative law standards such as transparency and efficiency.

The TCU has two ongoing investigations involving the Central Bank; one scrutinizes the BC's refusal to allow the purchase of the Master bank by BRB in September, while the other focuses on the liquidation process carried out in November. Following a highly criticized decision, TCU Minister Jhonatan de Jesus ordered an on-site inspection of the Central Bank's documents related to the liquidation, which was conducted after an agreement with the authority. This step is part of the broader accountability measures that the TCU is implementing in response to the Master case.

The announcement highlights the TCU's commitment to ensuring that regulatory bodies like the Central Bank adhere to legal and ethical standards in their operations, particularly regarding significant financial institutions. This situation raises concerns within the Brazilian financial system about administrative practices and the implications of regulatory failures, potentially prompting reforms in operational oversight to prevent similar issues in the future.