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 ·
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.
Change history
Initial captureA 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.
No further changes recorded yet — unchanged since it was first captured.
