Certified accountant (contabilista certificado) — mandatory

Verified

معرّف الحقيقة · obligation-certified-accountant

القيمة المرجعية

A Portuguese company must have organised accounting signed off by a certified accountant (contabilista certificado, registered with the OCC) from start-of-activity. A company cannot legally do its own accounts or file IES / IRC without one.VERIFIED
الجهة المُصدِرة
Ordem dos Contabilistas Certificados (OCC)
الصك القانوني
Estatuto da OCC (Lei n.º 139/2015), Art. 10.º; CIRC Art. 123.º (contabilidade organizada)
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Companies keep contabilidade organizada (CIRC Art. 123.º); signing the financial statements and tax declarations based on it is an exclusive act of a contabilista certificado (Estatuto da OCC, Art. 10.º). So the accountant is legally required from the start of activity, not optional.

سجل التغييرات

التسجيل الأوليA Portuguese company must have organised accounting signed off by a certified accountant (contabilista certificado, registered with the OCC) from start-of-activity. A company cannot legally do its own accounts or file IES / IRC without one.

لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.

العودة إلى سجل البيانات