Key Benefits:
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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Exhibition of Motives
The proposed legislative authorization bill that now presents itself to the Assembly of
Republic aims to amend the Statute of the Chamber of Official Accounts Technicians, as well as the
Decree-Law No. 452/99 of November 5, which approved it, with the purpose of appropriate
that instrument to the new realities inherent in the evolution of the profession, namely
those related to the entry into force of the new Accounting Normalization System
(SNC).
The amendments that are proposed are thus a result of the experience taken in the ten years of
implementation of the Statute-from 1999 a to 2009-as well as of new realities underlying the
exercise of the activity of official accounts technicians. Experience in the meantime harvested in the
ten years of application of the Statute (from 1999 a to 2009), advises the amendment of some
existing mechanisms and the creation of new ones with a view to the normative prediction of situations
emerging from this reality.
In this context, the establishment of professional societies of official technical specialists is expected to
accounts, which have a growing importance in today's society, not only by its structure
professional, but mainly by the high potential for complementarity that
represent.
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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The universality of the intervention of the profession, as well as the complexity of the subjects that
are inherent in it and its importance in the national economy, attentive to the development of the
accounting and tax-related subjects, advises the creation of mechanisms that
enable the harnessing of synergies of these professionals, in the sense of enabling the
specialization in the various areas of knowledge required for a full and full
performance of the official technical account function of accounts.
Taking into consideration the objectives of the profession and the forms of its exercise, that
specialization will only be possible through the association of professionals, pursuant to which
each one competes with their knowing and experience for the formation of the final result-hence
that is now provided for the establishment of professional societies of official account technicians
On the other hand the changes to be made in the accounting societies, in the sense of the
majority of the capital being held by official account technicians, of the respective management being
exclusively consisting of these professionals, and the obligatory of their enrolment in the
Order of Accounts Officers of Accounts will propitiate higher quality assurance
professional, subjecting those entities to the discipline of the exercise of the profession.
We also clarify the sense and scope of some precepts pertaining to the exercise of the
profession of official technical officer of accounts in individual employment contract scheme,
particularly with respect to the accumulation of scores.
It is still taken advantage of this occasion to define the organic structure of the Order in a
make it more agile and able to respond to the challenges faced by this association
public regulation of regulation.
Within the framework of the disciplinary procedure, new sanctionable offences are typify through the
suspension and expulsion penalties, with the objectives of credibilizing the exercise of the
profession and to ensure a better and more effective oversight by the Order.
Finally, the creation of the Deontological Code of Accounts Officers of Accounts, is expected,
It was heard the Chamber of Official Accounts Technicians.
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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Thus:
Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law:
Article 1.
Subject
Is the Government authorized to amend the Statute of the Chamber of Official Technicians of
Accounts, approved by Decree-Law No. 452/99, of November 5.
Article 2.
Sense and extension
With the present legislative authorization is intended to amend the Statute of the House of
Technical Accounts of Accounts, as well as the Decree-Law No. 452/99 of November 5, which
approved it, maintaining its main characterizing lines, but introducing itself
some changes to the prevailing regime, in the sense of appropriateness of the form of the exercise of the
profession to the new reality that underlies you, with the following sense and extent:
a) Change the name of Chamber of Accounts Officers of Accounts for Order
of the Auditor Officers of Accounts (Order) and adapting the Statute and the Decree-Law
n. 452/99 of November 5, which approved it, to the new denomination;
b) Amend Article 16 of the Statute of the Chamber of Accounts Officers of the Accounts, in the
sense of establishing that the candidates the official technical accounts must
possess the academic habilitation of licentiate or higher;
c) Clarify the functions of official accounts technicians, in the sense of those
pass on to framing:
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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i) Being the responsibility of the official technical accounts for the supervision of the
declarative acts for social security and for related tax purposes
with the processing of the taxpayers ' salaries by whose accounting
be responsible;
ii) Clarify the scope and definition of liability for regularity
accounting and tax technique, in the sense of this referring to compliance
of the provisions set out in the applicable legal and regulatory provisions
to accounting and in tax matters;
iii) Clarify that the consultancy functions assigned to the official technicians of
accounts refer to accounting, tax and related matters to the
social security;
iv) Enshrine that, in the framework of the graceful phase of the tax procedure, the
official technical accounts may represent the taxable persons by whose
Accountants are responsible, before the Tax Administration, to the extent
of their specific skills;
v) Clarify that the expert duties assigned to the official technical accounts,
appointed by the courts, by public entities or by private entities,
can understand the assessment of compliance of the accounting run
with the legally applicable standards and guidelines, as well as the correct
representation, by accounting information, of the patrimonial reality that
subjaz him;
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Proposal for Law No. 276 /X/4.
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vi) Clarify that the official technicians of accounts, in the execution of the records
accounting for which they are responsible, may request the entities
public or private the information necessary for the verification of the
compliance of accounting with the patrimonial truth that underlies it;
d) Specify the conditions of the exercise of the activity of official technical accounts
in a regime of subordination;
e) Establish the conditions of which depends on enrolment in the Order by technicians
officers of accounts;
f) Establish the conditions of constitution, operation and enrollment in the Order
of the professional societies of official technical officers of accounts;
g) Establish the conditions of constitution, operation and enrollment in the Order
of the accounting societies;
h) Establish, in respect of the limits of activity, the scheme applicable to the
official technicians of accounts who exercise their profession in contract arrangements
individual work when the employer is another official technician of
accounts, a professional society of official accounts technicians or a
accounting society, in the sense of determining the accumulation of
scores on the part of the professionals or employers;
i) Redefine the Organic structure of the Order in the sense of:
i) Eliminate the commission of enrollment and the technical council by passing the
respective skills to be performed by technical commissions;
ii) Creating a superior board consisting of elected and former members
presidents of the management or other bodies.
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Proposal for Law No. 276 /X/4.
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iii) Determine that the top board is an advisory body, being
compulsorily heard in the definition of the overall strategy of the Order and,
annually, as to the broad orientative lines of the Activity Plan and
emitting opinion as to the verification, in the Activity Report, of the
compliance with the initially defined strategy;
iv) To create and define the assignments and competences of the bastonate;
v) Create and define the attributions and competences of the governing board;
vi) Adapting, in the face of the redefinition of the organic structure, the present assignments and
competences of the remaining organs;
vii) Adapting, in the face of the redefinition of the organic structure, the rules of election for the
organs of the Order.
j) Establish that passive electoral capacity, after the application of sanction
superior to the warning, if readquire automatically, past five years of the
your application;
l) Typify as a passable offence of suspension for retention, for no reason
justified, in addition to the deadline set out in the Deontological Code, of the
accounting documentation or books of your writing, withholding or
use for purposes other than legal and regulatory of the importancies that
are delivered to them by their customers or employers and the non-
compliance with its professional duties or the technical rules applicable to the
execution of the charities;
m) Typify as punishable offences of expulsion the supply of
documents or false information, which have misled the deliberation
which had on the basis of its enrollment in the Order, as well as the judicial conviction
on penalty of imprisonment of more than five years, for felony pertaining to subjects
of professional insole of the official technical accounts;
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n) Implement, in the framework of the operation of the Order, verification systems
of quality of the services provided by the official account technicians;
o) Define that no member of the Order may be a holder of any organ of the
institution for more than two consecutive terms;
p) To establish the mandatory for members to communicate to the Order the beginning and
the assignment of the responsibility for accounting of any entity as well as,
by September 30 of each year, the relationship of each of these entities with the
business volume of the member concerned;
q) Establish the mandatory submission to the Order of copy of the contract of
provision of services, at the time of the respective celebration, whenever the
even suffer any change and at the time of the respective cessation;
r) Establish that the official technical accounts, when in the exercise of their
profession, enjoy preferential care in all the services of the Directorate
General of Taxes and the General Directorate of Customs and Taxes
Specials About Consumption;
s) Approve the Deontological Code of Accounts Officers ' Technicians and the
regulation of professional societies and accounting societies;
t) To allow the creation of regional sections by deliberation of the governing board, to
what are the tasks set out in the regulation to be drawn up for the purpose;
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Proposal for Law No. 276 /X/4.
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u) Assign to the governing board the competence to draw up and approve a
regulation of fees and emoluments;
v) Assign to the Order the functions of promotion and support for the creation of systems
complimentary social security for the official accounts technicians, well
how of design, organisation and creation, for its members, of systems
of compulsory training;
x) Allow the Order the right to be adopted and to use symbol, standart and seal of its own,
as a model approved by the governing board;
z) Regulate the situations in which a member of the Order assumes responsibility
by accounting for which was responsible another member of the Order,
establishing the procedures applicable in that case;
aa) Regulate the matter relating to the fixation, publicitation, calculation and form of collection of
fees due for the provision of services by members of the Order,
forecasting, in that scope, that, in the exercise of previously contracted services,
the official technicians of accounts are exempted from the fulfillment of the willing
in Article 10 (1) of the Decree-Law 138/90 of April 6, with the wording
given by Article 1 of the Decree-Law 162/99 of May 13;
bb) In the seat of disciplinary procedure, perfect some rules, specifically
in the matter of the right of participation, presentation of proof-and-
defence, as well as set that, in the seat of disciplinary procedure, the penalty of fine
consists of the right amount payment and cannot exceed the quantitative
corresponding to ten times the highest national minimum wage in force at the date
of the practice of the offence and which, cumulatively with any of the penalties, may be
imposed on the restitution of amounts, documents and or fees.
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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Article 3.
Duration
The present legislative authorization has the duration of 180 days.
Seen and approved in Council of Ministers of April 23, 2009
The Prime Minister
The Minister of the Presidency
The Minister of Parliamentary Affairs
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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The present decree-law comes to the revision of the Statute of the Chamber of Technicians
Officers of Accounts, approved by the Decree-Law No. 452/99 of November 5, amending,
from logo, the denomination of this public association of professionals for the Order of the
Official Accounts Technicians.
It shall be carried out, by means of this review, to the adequacy of the Statute in question to the new
realities underlying the exercise of the profession, as well as the experience gathered in the
last ten years-since its approval.
In this context, the change of the Organic structure of the Order is carried out, adapting it to the
new requirements, the creation, enrollment and operation of the societies is regulated
professionals of official technical accounts and accounting societies, in the sense of
potentiate professional intercomplementarium through those and harmonize power
discipline of the Order with respect to these.
The universality of the profession, as well as the changes in enormous depth
introduced in the accounting universe with the introduction of the Normalization System
Accountancy (SNC) the complexity of the subjects that are inherent in it and its importance
in the national economy, attentive to the development, whether of the accounting subjects, or
of those of a fiscal nature, advise on the creation of mechanisms that enable a
congregation of energies of these professionals, in the sense of enabling specialization in the
various areas of knowledge required for a full and cabal performance of the function of
official account technician.
Taking into consideration the objectives of the profession and the forms of its exercise, that
specialization will only be possible through the association of professionals, pursuant to which
each competes with their knowing and experience for the formation of the final result.
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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On the other hand the changes to be made in the accounting societies, in the sense of the
majority of the capital being held by official account technicians, of the respective management being
exclusively consisting of these professionals, and the obligatory of their enrolment in the
Order of Accounts Officers of Accounts will propitiate higher quality assurance
professional, subjecting those entities to the discipline of the exercise of the profession.
It also clarifies the sense and scope of some precepts concerning the exercise of the
profession of official technical officer of accounts in individual employment contract scheme,
particularly with respect to the accumulation of scores.
It is still taken advantage of this ensejo to make a redefinition of the organic structure of the
Order in order to make it less cumbersome and thus more agile to respond to the
Challenges facing this public association of a professional nature.
Within the framework of the disciplinary procedure, legitimacy is given to public entities, to the
companies and individual persons, to carry out complaints with the Order for the purposes of the
establishment of the respective disciplinary procedure, as well as the official technicians themselves of
accounts.
It is also approved of the Deontological Code of Official Accounts Techniques, conferring-
it thus, the credibility and characteristic authority of the law.
Finally, new sanctionable offences are typed through the suspension penalties and
expulsion, with the aim of creditizing the exercise of the profession of official technical officer of
accounts and guarantee a better and more effective oversight by the Order.
It was heard the Chamber of Accountability Officers.
Thus:
In the use of the legislative authorization granted by the Law n. ___/____, de_____, and in the terms
of the paragraph b) of Article 198 (1) of the Constitution, the Government decrees the following:
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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Article 1.
Change of the denomination
The Chamber of Accounts Officers of Accounts, public collective person of nature
associative, created pursuant to Article 3º (1) by the Decree-Law No. 452/99, 5 of
November, goes on to denominate Order of the Official Accounts Technicians ..
Article 2.
Amendment to the Statute of the Chamber of Accounts Officers of Auditors, approved by the Decree-
Law No. 452/99 of November 5
Articles 1 to 11, 13 to 16, 33 to 35, 37 to 41, 43, 45 to 53, 55, 55 to 53, 55
61, 63, 64, 66, 72, 72 to 74, 76 and 78 of the Statute of the Chamber of Technicians
Officers of Accounts, approved in annex to Decree-Law No. 452/99 of November 5,
henceforth called the Statute of the Order of Official Accounts of Accounts, go on to have the
following wording:
" Article 1.
[...]
The Order of the Official Accounts Technicians, hereinafter referred to by Order, is a person
public collective of an associative nature to whom it competes to represent, upon enrolment
compulsory, the professional interests of official account technicians and superintender in
all aspects related to the exercise of their duties.
Article 2.
[...]
1-A Order has its registered office in Lisbon.
CHAIR OF THE COUNCIL OF MINISTERS
Proposal for Law No. 276 /X/4.
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2-By deliberation of the governing board, regional sections may be set up to which
will be tasked with the functions set out in the regulation to be drawn up for the purpose, by the same.
Article 3.
[...]
1. Are attributions of the Order:
a) Assign the professional title of official technical accounts, as well as
grant the respective professional ballot;
b) To uphold the dignity and prestige of the profession, to ensure respect for the
ethical and deontological principles and defend interests, rights and
prerogatives of its members;
c) To promote and contribute to the improvement and vocational training of the
its members, specifically through the organization of shares and
vocational training programmes, courses and colloquia;
d) Define standards and technical regulations of professional acting having on
consideration of the standards emanating from the Normalization Commission
Accountancy and other bodies;
e) [...];
f) [...];
g) Certify, whenever it is requested, that the official accounts technicians
they find themselves in the full exercise of their duties, in the terms of this
Statute;
h) [...];
i) [...];
j) [...];
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Proposal for Law No. 276 /X/4.
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l) [...];
m) [...];
n) [...];
o) [...];
p) [...];
q) To promote and support the creation of complementary security systems
social for official account technicians;
r) Implement, organize, and execute quality check systems of the
services run by official account technicians;
s) Designing, organizing and implementing, for its members, systems of
compulsory training;
t) Create colleges of specialty, organize their functioning and
regulate access to the same by members of the Order;
u) Exercising the remaining functions that result from this Statute or other
legal provisions.
2. The Order may intervene, as an assistant, in the judicial proceedings in which it is a party
one of its members and in which they are concerned with matters relating to the
exercise of the profession.
3. The Order shall be entitled to adopt and use symbol, standart and seal of its own,
as model approved by the governing board.
4. The Order can be filmed in organisms from the area of its specialty and make-up
represent or participate in congresses, meetings and other manifestations of
technical or scientific character.
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5. The Order may, in and for the exercise of its assignments, request the collaboration
that it proves to be appropriate to public entities, notably to the General Directorate of
Taxes, as well as private entities.
Article 4.
[...]
They constitute revenue of the Order:
a) [...];
b) [...];
c) Those coming from table of fees and emoluments to be created by the governing board;
d) Any other possible revenue;
Article 5.
[...]
They are appointed by official technical accounts professionals, national or of any
another Member State of the European Union, entered in the Order, pursuant to this
Status, sensing them allotted in exclusivity the use of that professional title, as well as
the exercise of their respective functions.
Article 6.
[...]
1-[...]:
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a) To plan, organize and coordinate the execution of the accounting of the entities
who possess or should have regularly organized accounting,
second the officially applicable account plans, respecting the standards
legal, the accounting principles beholsd, the provisions of the System of
Accounting Normalization and the guidelines of entities with powers of
accounting normalization.
b) [...]
c) Sign up, jointly with the legal representative of the entities referred to in
point ( a ), the respective financial statements and tax statements,
making proof of their quality, in the terms and conditions defined by the
Order, without prejudice to the competence and responsibilities committed by the
commercial and tax law to their respective bodies;
d) Take responsibility for the supervision and coordination of processing
of salaries and the sending of the leaves of remuneration to Social Security;
2-Compete still to the technical officers of accounts the exercise of:
a) Consultancy functions in the areas of accounting, taxation and social security;
b) Intervene, in representation of the taxable persons by whose charities are
responsible, and in the context of matters of its competence, in the graceful phase of the
tax procedure;
c) [Previous point (b)]
3-By technical responsibility laid down in paragraph 1 (b) of this Article, understands-
if the implementation of the accounting in accordance with the provisions set out in the normations
applicable, and the sending to the competent public entities, by the means legally
defined, accounting and tax information defined in the legislation in force.
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4-The expert functions provided for in paragraph 2 (c) comprise, in addition to the scope
defined by the court in the context of judicial periings, the compliance of the execution
accounting with the legally applicable standards and guidelines, compliance with the
tax obligations and the representation, by accounting information, of the patrimonial reality
of the company.
Article 7º
[...]
1-[...]:
a) On its own, as independent professionals or entrepreneurs on behalf
individual;
b) As partners, administrators or managers of a professional society of
official technical accounts;
c) [...];
d) Within the framework of an individual contract of work concluded with another technician
officer of accounts, other professionals, a legal person or an entrepreneur
in individual name;
2-With the exception of the situations provided for in Article 8 (6), in Article 18 and in the article
19., the official technical accounts of accounts conclude, obligatorily, in writing, with the
entities referred to in paragraph a) of Article 6 (1), the contract for the provision of services
provided for in Article 53 (5), and shall assume in that document, personnel and directly,
the responsibility for accounting for his post.
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Article 8.
[...]
1. The official technicians of accounts carrying out their respective functions within the framework of a
individual contract of employment can only provide them to a number of entities whose
cumulative scoring is not higher than 22 points.
2. Notwithstanding that provided for in the preceding paragraph, in relation to the official technical accounts
that prove to exercise the respective functions, by the main title, in the liberal regime, the
another official head coach of accounts, accounting society or professional society of
official technical accounts, the limit referred to in the previous figure is 30 points.
3. Should the official technicians of accounts do not exercise the main title the respective functions
your score is reduced to 11 points.
4. The limits provided for in the preceding paragraphs can only be exceeded and maintained
when the excess points result, exclusively, of the increase in the volume of
business of the entities to whom the official head of accounts, in the previous financial year, already
provided its services.
5. The punctuation limits set out in Article 9 may be derogated from, by
application directed to the governing board, if it is proved, by the control of
quality, which the applicant meets the necessary conditions for the required derogation.
6. Should the official head of accounts carry out their activity under a contract
individual of work to another official technical officer of accounts, to a professional society of
official accountant technicians or an accounting society, the score that is
assigned, in the terms of this article, exclusively avails of the official technical of
accounts, to the professional society or to the accounting society to whom it provides
work, in the terms and conditions to be defined by the Order.
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7. The score referred to in the preceding paragraph shall be captive of the employer, not
and may, as long as the contract of employment is maintained, be used in any
other situations by the official account technician;
Article 9.
[...]
1. [...]
2. The turnover referred to in the preceding paragraph is always the corresponding to the
of the last financial year ended.
3. Inactive companies or whose activity is temporarily suspended are not
considered for punctuation purposes, and that situation should be proven
before the Order.
4. Whenever they are outdated, by alteration of the score or any other
cause, the limits referred to in this article, there is a mismatch
supervenient, which shall be sanctioned within one year, without prejudice to the forecast
in paragraph 6 of the previous article.
Article 10.
[...]
1. Official account technicians shall communicate to the Order, by September 30 of each
year and in the thirty immediate days at the beginning or cessation of functions, the entities by
whose charities are or have been responsible, and should refer, in addition to the
identification of the taxable person through the NIPC, the turnover concerning the
last financial year ended, in the terms and for the effects of the provisions of the article
previous.
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2. For the purposes of the provisions of the preceding paragraph, turnover shall be deemed to be
total of the income considered in the statement of results, or in the case of
beginning of activity, the amount entered in the respective statement.
Article 11.
[...]
1. Can enrol in the Order persons natural persons, professional societies of
official technical accounts or accounting societies that respect the
requirements set out in Title II of this diploma, with due adaptations.
2. The Order has trainee, actual and honorary members.
3. [...] It has the quality of effective member the official technical of accounts, the society
professional or the accounting and administration society that meet
enrolled in the Order in that quality. Has the quality of honorary member a
natural or legal person who is as such distinguished by the Order, by virtue
of high merit and of relevant contributions provided to the institution or in the
exercise of the profession.
Article 13.
[...]
The quality of honorary member is awarded by deliberation of the general assembly, under
proposal of the governing board, obeying the loss of that quality to the same
formalism.
Article 14.
[...]
[...]:
a) To participate and benefit from the social, cultural, technical and scientific activity of the Order;
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b) Inform yourself of the activities of the Order;
c) Assist and intervene, without the right to vote, in the general assemblies.
Article 15.
Conditions of enrolment of natural persons
1. [...]:
a) [...]
b) [...]
c) [...]
d) [...]
e) [...]
f) Carry out professional or curricular internship, in the terms regulated by the
Order;
g) Obtain approval in professional examination on deontology subjects, in
language Portuguese or in another official language of the European Union to be defined
by the Order, to organize and carry out in the
minimum semester, on the terms regulated by the Order.
2. [Revoked]
3. It is admitted to enrolment to citizens not belonging to the European Union who are
domiciled in Portugal and that meet the remaining conditions required in the
previous number, provided that there is reciprocal treatment by your country of
origin and which carry out proof of Portuguese language knowledge.
4. The candidates mentioned in the preceding paragraph may be required to carry out
examination, in Portuguese language, and, or stage in the terms regulated by the
Order.
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Article 16.
[...]
1. Applicants the official technical officer of accounts must possess the academic habilitation of
licentiate or higher, provided by public higher education establishment,
particular or cooperative, created pursuant to the law and recognized by the Order
as appropriate for the exercise of the profession.
2. [Revoked].
3. The recognition referred to in the preceding paragraph shall be based on criteria
grounded objectives in the curricula, credit units, means of education and
evaluation methods.
Article 18.
List of official accounts technicians
1-[...].
2-[...].
3-A Order makes available quarterly, at the respective site in the Internet, the list
updated from its members with the enrollment in force, as well as those in the
respective period, have suspended or cancelled their enrollment.
Article 19.
[...]
1. Members of the Order may apply to the governing board for suspension or
voluntary cancellation of your enrollment.
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2. Members whose enrollment has been cancelled pursuant to the preceding paragraph,
they shall cease to be able to invoke the professional title and to exercise the corresponding
functions, owing to return to the Order the respective ballot and other documents
identifications.
3. [...]
4. The suspension or voluntary cancellation of the inscription are communicated by the
directive board to the General Directorate of Taxes and to the entities to whom the technicians
officers of accounts were providing services.
Article 20.
[...]
1. Whenever members are prevented from exercising their profession, by decision
transitioned on trial, the Order, after its knowledge, considered it
suspended the respective inscription, by the period of the impediment.
2. The Order unofficially cancels the enrollment of the official accounts technicians when
have knowledge of your demise.
3. [...]
Article 21.
[...]
1. The Order compulsorily suspends the enrolment of the official technicians of accounts a
who is applied for the suspension penalty.
2. The Order compulsorily cancels the enrollment of the official accounts technicians
where, in respect of these:
a) If you cease to check any of the conditions provided for in paragraph 1 of the
article 16.
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b) Be applied for the expulsion penalty.
3. [...]
4. The provisions of the paragraph a) of paragraph 2 shall be without prejudice to the rights acquired under the
legislation applicable on the date of the enrolment of the member concerned.
Article 22.
[...]
1. Members whose enrollment has been suspended or cancelled at their request, may
at all time apply for the governing board for its re-registration.
2. The Order may require the person concerned to submit the examination, whenever the
suspension extends over a period of more than two years.
3. The examination referred to in the preceding paragraph may not be required, whenever the
interested show, in the application provided for in paragraph 1), that in the course of
suspension exerted duties on matters inherent in the exercise of the profession.
4. The application provided for in paragraph 1 shall be instructed with the certificate of the criminal record.
5. The member who has, at his request, cancelled the inscription, may reapply
provided that it respects the requirements set out in Article 17.
Article 23.
[...]
1. [...].
2. The official technicians of accounts whose enrollment has been compulsorily cancelled
due to the change in some of the conditions referred to in Article 15 (1),
may apply to the governing board for re-enrolment as soon as it occurs
cessation of the impediment.
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3. The official technicians of accounts whose enrollment has been compulsorily cancelled
following the application of the expulsion penalty, may apply to the council
directional to its re-enrolment, decorated five years after the application of the penalty and, in
case of dismissal, every three years.
4. To the reregistrations provided for in this Article shall apply to the provisions of paragraphs 2, 3 and 4
of the previous article.
Article 24.
Organs of the Order
1. The Order carries out its purposes and assignments through the following bodies:
a) [...];
b) Bastonary;
c) Top Council;
d) Governing Board;
e) [ Previous paragraph (c) ];
f) [ Previous point and )].
2. The deliberations of the Order are taken by a majority.
3. Acts and deliberations of the organs of the Order shall be the subject of an objection
litigation, under the law, to the administrative courts.
Article 25.
[...]
1. The length of the term of office of the holders of the organs of the Order shall be three years.
2. No member can be simultaneously elected to more than one post in the
organs of the Order.
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3. Alternate Members are called upon to perform duties in the Order by the order that
occupy on the list.
4. [...].
Article 26.
[...]
They are cause of extinction of the mandate of the holders of the organs of the Order:
a) The temporary or final loss of the quality of Member of the Order;
b) [...];
c) The application for resignation, on grounds of force majee and duly
reasoned, once accepted and as soon as it takes possession of the successor;
d) [...].
Article 27.
[...]
1. The general meeting shall consist of all members who are in full enjoyment
of your rights.
2. Members of the Order may make themselves represented at the general meeting on the other
member.
3. For the purposes of the preceding paragraph it is sufficient, as an instrument of
voluntary representation, a letter addressed to the president of the table, signed by the
represented, being its quality certified through the means in use in the
Order.
4. Letters referred to in the preceding paragraph shall be shelved in the Order
for five years.
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5. The member of the Order appointed as a representative may only represent one other
member.
6. [Previous n. 5].
Article 28.
[...]
1. The president of the assemblygeneral's desk should send the list of the
members of the Order who are present or represented at the beginning of the meeting.
2. [...]
3. [...]
Article 29.
[...]
1. [...].
2. [...]:
a) [...]
b) [...]
c) Give possession to the elected members for the organs of the Order;
d) [...]
e) To propose to the General Assembly changes to the electoral regulation.
3. [...].
4. [...].
5. In the election assemblies, the president of the table is coadjured by the remaining
elements, and they compete to manage all the acts inherent in the elections, on the terms
of the electoral regulation in force.
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Article 30.
[...]
1. [...]:
a) [...]
b) In December of each year, for discussion and approval of the plan of
activities and the annual budget for the following year, drawn up by the
directive board;
c) Trienally, in the second half, functioning as an assembly
election, for the election of the members of the general assembly, of the council
directive, the tax council and the disciplinary board.
2. The general meeting brings together extraordinarily, on the initiative of the president of the table
or whenever it is requested by the governing board, the tax council or
by a minimum of 3% of the members of the Order in the full enjoyment of their rights,
it may only work, in the latter case, if they are present at least three
rooms of the applicants.
Article 31.
[...]
1. The general assembly shall be convened by the Chair of the table, by communication
direct to members of the Order and by advertisements published in two daily newspapers
of national circulation being always affixed summons notice at the headquarters of the Order.
2. [...].
3. [...].
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Article 33.
[...]
1. [...].
2. The general meeting may only be deliberated on the subjects listed in the respective
order of proceedings, being void of deliberations on others that do not build from the
respective convenor and, as well, those that contravenes the law, this Statute and
the internal regulations of the Order.
Article 34.
Governing board
1. The governing board shall consist of a chairman who is the bastonary, by a
vice president and for five vowels. elected in general assembly.
2. On the date of the election of the actual members, three alternates shall also be elected.
3. [...].
Article 35.
[...]
It is incumbent on the governing board:
a) To draw up, by November 30 of each year, the business plan and the
budget for the following calendar year;
b) Raise the revenues and authorize the expense of the Order, pursuant to the
budget approved in general assembly;
c) Present annually to the general meeting the report and the related bills
to the previous calendar year;
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d) Approve the organizational structure of the Order;
e) Deliberating on the creation of standing or any standing committees;
f) To implement decisions in disciplinary matters;
g) Deliberating on the list of members enrolled in the order and their respective
changes, to be published in accordance with Article 20;
h) To participate in the competent entities for suspension and expulsion penalties
applied to members of the Order;
i) Deliberating on the examination regulations and professional internship provided for in the
article 16;
j) To draw up the regulation of operation of regional sections;
k) Deliberation on the institution and regulation of control mechanisms of
quality of services provided members of the Order.
l) Deliberate on the criteria for recognitions of the courses giving access to the
enrollment provided for in Article 17 (1);
m) Carry out the recognition and dissemination of the structure of the courses, for the
effects of the provided for in Article 17;
n) Give indicative laude about fees, when requested by entities
public or existing dispute, by the intervening parties;
o) Elaborate and approve the regulation of fees and emoluments;
p) To propose to the general meeting the change in the value of quotas;
q) Set, heard the presidents of the remaining organs, the remuneration of the organs
of the Order;
r) Deliberating on the institution and regulation of training systems
professional;
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s) Practise all the remaining acts leading to the achievement of the purposes of the Order and
take deliberations in all matters that are not within the competence
exclusive and specific to other organs;
t) Represent the Order, through the vicepresident, in judgment or outside of it, in the case
of impediment of the bastonary.
Article 37.
[...]
1. [...]:
a) Scrutinise compliance with the Order's activities and budget plan;
b) Examine, whenever the convenient judge, the documents and records
of the accounting of the Order;
c) Issue opinion on the report and accounts of the governing board and, of a
general mode, scrutinise their administrative activity;
d) [...]
e) Issuing the opinions that the governing board requests you;
Article 41.
[...]
[...]:
a) [...]
b) Issue opinion as to the existence of a situation liable for disciplinary procedure
in the exercise of the profession, where this is requested by any member;
c) To propose to the governing board the regulatory or administrative measures, with
seen to supply gaps or interpret the subjects of their competence.
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d) Elaborate and propose to the approval of the governing board the regulation of the council
discipline.
Article 42.
Technical advice
In the performance of its duties, the disciplinary board may propose to the board
directive the appointment of expert advisors, namely, of the accounting areas,
tax and legal.
Article 45.
[...]
1. They can only be elected to the organs of the Order the actual members with
enrollment in force and without disciplinary punishment more serious than warning.
2. The impediment foreseen in the preceding paragraph spent five years of the
application of the penalty.
3. For the purposes of the provisions of paragraph 1, the relevant time is that of the date of the convener
of the general assembly.
4. No Member of the Order may be a holder of any organ of the institution by
more than two consecutive terms.
Article 46.
[...]
1. Election for the organs of the Order depends on the submission of applications to the
chairman of the general assembly.
2. They can only apply for election to the natural persons bodies, albeit
are partners of professional or accounting societies.
3. [Previous n. 2].
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4. [Previous n. 3].
Article 47.
[...]
1. Elections must take place in the last quarter of the year in which the term ends
of the elected bodies, being the presential vote or by correspondence, by performing
in the terms of electoral regulation, on the date that is designated by the President of the
desk of the general assembly.
2. In the case of lack of quorum or of the removal of the elected bodies, proceeds to the
interim election for that body, in the terms of electoral regulation, to which
must have luga r in the three months following the occurrence of such facts.
3. Only have the right to vote the natural members of the Order in full exercise
of your rights.
Article 48.
[...]
1. The Order may realize its members, at the national level, internal referendums
with binding character, intended to subject the vote to the issues that the
directional board consider sufficiently relevant.
2. [...].
3. The matters pertaining to matters of the exclusive competence of any organ of the
Order, can only be submitted to referendum upon request from that body.
Article 49.
[...]
1. Compete to the governing board set the date of the internal referendum and arrange the
respective process.
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2. The content of the issues to be submitted to the internal referendum shall be the subject of
enlightenment and debate along with all members of the Order.
3. Without prejudice to the provisions of the following number, the proposals for amendments to the
issues to be submitted to the internal referendum should be addressed in writing to the
directional board during the period of clarification and debate, by members
singular of the duly identified Order.
4. Internal referendum proposals subscribed to by a minimum of 3% of the members
natural persons of the Order in the full enjoyment of their rights may not be the subject of
change.
Article 50.
[...]
1. [...].
2. The results of the internal referendums are released by the governing board after
the clearance.
Article 51.
[...]
1. [...].
2. The official technical officers of accounts have, in respect of the Order, the following rights:
a) [...];
b) Resort to the protection of the Order whenever they are surrounded by their
rights or are created obstacles to the regular exercise of their
functions;
c) Benefit from the technical and legal assistance provided by the offices
specialized of the Order;
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d) Electing and being elected to the organs of the Order;
e) Require the convening of the general meeting of the Order in the terms provided for
in Article 33 (2);
f) Examine, in the deadlines set, the books of the Order and the documents
related to your accounting;
g) Present to the proposed Order, suggestions or complaints about subjects
that they judge in the interest of the class or of their professional interest.
3. [...]
4. In the performance of their duties the official technicians of accounts shall enjoy
preferred fulfillment in all services of the General Directorate of Taxes and
of the General Directorate of Alfandegas and Special Taxes on Consumption.
5. The execution of accountants under the responsibility of official accounts technicians,
can only be contracted by these, by professional societies or by
accounting societies provided for in Article 19 para.
6. In the exercise of previously contracted services, the official technical accounts
they shall be exempted from compliance with the provisions of Article 10 (1) of the Decree-
Law 138/90 of April 6, as amended by Article 1 of the Decree-Law
162/99, of May 13.
7. For the purposes of the technical regularity provided for in the b) of Article 6 (1), the
official technical accounts can ask the public or private entities to
information necessary for the verification of accounting compliance with the
true patrimonial of the accounts for which they are responsible.
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8. In the execution of services that are not previously contracted or that, by their
nature, reveal character of eventuality, the official technicians of accounts give
referrals to their customers or potential customers, from the predictable fees, having
in consideration of the services to be performed and expressly identifying, in addition to the
predictable final value, the maximum and minimum value of your working hour,
by obeying the rules laid down in paragraph 6 of the following article.
9. In the performance of their duties, may the official technical officer of accounts require, in the title of
provision, amounts on account of the fees, which, not to be satisfied, gives you
the right not to assume the responsibility inherent in the exercise of the profession.
Article 52.
[...]
1. [...]
2. [...]
3. Official technicians of accounts can only subscribe to tax returns,
the financial statements and their attachments resulting from the direct exercise
of their duties, and shall make proof of their quality, in the terms and
conditions defined by the Order.
4. The official technicians of accounts with enrollment in force, by themselves or through the
Order, must subscribe to a civil liability insurance contract and
professional of value never less than 50,000 euro.
5. Official technicians of accounts, without prejudice to the provisions of labour law
applicable, they shall conclude, in writing, a contract for service provision,
sending copy of the same to the Order, as well as of its possible changes.
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6. In the performance of their duties the official technical account technicians shall charge
Fees appropriate to the complexity, volume of work, breadth of
information to be provided and responsibility taken up by the work performed.
7. Whenever an official technician of accounts replaces another and covers honorariums
lower than those practiced by the predecessor, communicates to the Order the reasons for such
fact.
8. The unwarranted practice of fees not appropriate to the services provided
violates the principle of loyalty.
9. For the purposes of the provisions of the preceding paragraph, the Order sets out annually
conditions of compliance of that principle.
Article 53.
[...]
1. [...]
2. [...]
3. The present article applies also to professional societies and societies of
accounting, where the subject matter of the advertising verse matters relating to the
competencies of official accounts technicians.
Article 55.
[...]
1. [...]:
a) [...]
b) [...]
c) [...]
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d) To ensure, in cases that the law provides for, the sending by electronic means of the declarations
tax of your customers or employers.
2. [...].
Article 56.
[...]
1. [...]
2. Official technicians of accounts, when they are contacted to take over the
liability for accountants formerly in charge of another official technical officer of
accounts, they must, in advance of the assumption of responsibility, contact, in writing, the
official technical officer of outgoing accounts and shall make sure that the fees and expenses, or
salaries, inherent in their execution are paid for.
3. The omission of the duties referred to in the preceding paragraph shall constitute the official technical officer of
accounts in the obligation to pay the missing values, provided that liquids and exigables.
4. Whenever an official account technician has knowledge of the existence of debts
to the official technical of previous accounts or situation of repeated defaulting, by the
entity that has contacted you, of the applicable legal standards, should not assume the
responsibility for accounting.
Article 57.
[...]
They constitute the duties of the official accounts of accounts for the Order:
a) Comply with the regulations and deliberations of the Order;
b) Collaborate in the pursuit of the assignments and purposes of the Order, exercising
diligently the posts so that they have been elected; or appointed and
performing the mandates that are entrusted to you;
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c) Pay punctually the quotas and other charges due to the Order;
d) Communicating to the Order, within 30 days, any change from your domicile
professional;
e) Collaborate on the initiatives that compete for the dignified and prestige of the
Order;
f) Abstain from the practice of any acts that jeopardize the good name and
Prestige of the Order.
Article 58.
[...]
The official technical officers of the accounts must participate in the Public Prosecutor's Office, through the Order, the
facts, found in the exercise of their functions of public interest, which constitute
public crimes.
Article 59.
Disciplinary responsibility
1. Official technicians of accounts, staff or trainees, are subject to the jurisdiction
discipline of the organs of the Order, in the terms provided for in this Statute.
2. It is deemed to be an offence to discipline the violation by the official technical officer of accounts, per share
or omission, of some of the general or special duties consigned to the present
Status, in the Deontological Code, or other standards or deliberations approved by the
Order, albeit by the title of negligence.
3. [...]
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Article 60.
[...]
The exercise of disciplinary power competes with the disciplinary board and the execution of the penalties to the
directional board.
Article 61.
[...]
1. [...]
2. Courts and too many public authorities must give notice to the Order of the
practice of acts by official technical accounts of accounts likely to qualify as
disciplinary offence.
3. The Public Prosecutor's Office and the remaining entities with criminal investigation powers
are to give notice to the Order of the shareholdings filed against technicians
officers of accounts for acts related to the exercise of the profession.
4. The disciplinary procedure may still be instituted by denunciation carried out before the
Order, by any public or private entity, including by official umtechnic of
accounts.
Article 63.
[...]
1. [...]:
a) [...];
b) [...];
c) [...];
d) [...];
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2. The penalties provided for in points (c) and (d) of the preceding paragraph shall be communicated by the
directional board of the Order to the General Directorate of Taxes and to the entities to whom
the official technicians of punched accounts provide services.
3. Cumulatively with any of the penalties, the restitution of
amounts, documents and or honorariums.
Article 64.
Characterization of disciplinary penalties
1. [...].
2. The penalty penalty consists of payment of right amount and cannot exceed the
quantitative corresponding to ten times the highest national minimum wage
in force at the date of the practice of the offence.
3. [...].
4. [...].
Article 66.
[...]
1. [...].
2. The penalty of fine is applied to cases of negligence, as well as to non-exercise
effective of the post in the Order for the official account technician to have been elected.
3. Failure to comply with the payments mentioned in Article 60 (c) by a
period of more than 180 days as long as those do not meet within the period granted by the
Order, constant notification expressly made by registered letter with
notice of receipt, gives way to the application of a penalty not exceeding the fine.
4. [...]:
a) [...]
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b) [...]
c) [...]
d) [...]
e) [...]
f) [...]
g) [...]
h) Rehave, without justified reason, beyond the deadline set in the
Code Deontological code, the accounting documentation or books of your
writing;
i) Retain or do not use for the purposes to which they are intended, importances that
are delivered to them by their customers or employers;
j) Do not give compliance to the one set out in Article 59;
k) Do not comply, in a repeated manner, with zeal and diligence, their duties
professionals, or do not observe, in the execution of the charities by which
are responsible, the technical standards, in the terms set out in paragraph (a) of the
n Article 6 (1);
5. [...]:
a) [...]
b) Practise dolefully any acts that, directly or indirectly,
lead to the concealment, destruction, unutilisation or addictions of the documents,
of tax declarations or financial statements to their office;
c) Provide false, inaccurate or incorrect documents or information, which
have misled the deliberation that had on the basis of their enrollment in the
Order;
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d) Be sentenced judicially in prison term of more than five years, per
felony felony pertaining to professional indidole subjects of the official technicians
of accounts;
Article 69.
[...]
[...]:
a) [...]
b) [...]
c) The good professional conduct.
Article 69.
[...]
1. [...]:
a) The deliberate will of, by the conduct followed, to produce results
detrimental to the prestige of the Order or to the specific general interests of the
profession;
b) [...];
c) [...];
d) [...];
e) [...];
f) [...].
2. [...].
3. [...].
4. [...].
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Article 72.
[...]
1. The product of the fines reverses to the Order.
2. [...].
3. [...].
Article 73.
[...]
1. In the instruction of the disciplinary process the rapporteur should seek to attain the truth
material, remove the obstacles to its regular and rapid progress and, without prejudice
of the right of defence, refuse whatever is useless or dilatory.
2. In the instruction are admissible all permitted means of proof in law.
3. The rapporteur shall always notify the official technical officer of accounts to respond,
wanting, on the matter of participation.
4.
5. The person concerned and the accused can offer the rapporteur all the evidence
that they consider necessary for the clearance of the truth.
Article 76.
[...]
1. [...].
2. [...].
3. [...].
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4. Preventive Suspension shall be communicated by the governing board of the Order à
General Directorate of Taxes and the entity to whom the official account technician at
causes you to pay service.
5. [...].
6. [...].
7. [...].
8. [...].
Article 78.
[...]
Carried out the representations referred to in the previous article and others which are determined
by the rapporteur, the person concerned and the accused are notified to claim in writing on the deadline
of 10 days. "
Article 3.
Additions to the Statute of the House of Accountability Officers of Accounts, approved
by Decree-Law No. 452/99, of November 5
Articles 14-A, 17-B, 24-B, 33-B, 33.-B, 33-B, and 34.-B, 33-B, 33-B, 33-B, 33-B, 33. well
as Title II "Professional Societies" composed of Articles 84-to 84-N, to the
Status of the Chamber of Accountability Officers, approved by the Decree-Law n.
452/99, of November 5, henceforth called the Statute of the Order of the Technicians
Officers of Accounts, with the following wording:
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" Article 14.
Application for enrolment of natural persons
1. The application for enrolment as an official account technician is addressed to the Ppresident of the
directional board, in printed form, being accompanied by the following
documents:
a) Photocopy of the identity card, citizen card or passport;
b) Photocopy of the taxpayer card;
c) Certificate of the criminal record;
d) Two photographs type pass;
e) Supporting documents of the academic qualifications.
2. To the official technical officer of accounts registered as effective, in the terms of the present
Status, the respective professional ballot is issued.
Article 17-The
Professional societies of official account technicians
It is admitted to enrolment of professional societies of official technical officers of accounts that
they fulfil the requirements set out in Title II.
Article 17-B
Accounting societies
Companies whose social object is the execution of accountants are obliged to
sign up in the Order, being its capital majority-owned by technicians
officers of accounts and their management exclusively consisting of these professionals.
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Article 24-The
Publication of the deliberations of the Order
Regardless of the means of information used by the Order, its deliberations,
regulations or other provisions, the default of which is liable to procedure
discipline, will be published in the III Series of the Journal of the Republic .
Article 33-The
Bastonary
1. Compete to bastonary:
a) Carry out the deliberations of the governing board;
b) Represent the Order, in judgment or outside of it, without prejudice to the provisions of the
art (t) of Article 40;
c) Drive the services of the Order;
d) Drive the magazines of the Order;
e) Convene the meetings of the governing board and draw up the respective order
of work;
f) Give possession to the standing or any standing committees;
g) Despatch and sign the expedient of the Order;
h) Deliver monthly to the governing board and to the tax council the
balance of exploitation and budgetary implementation;
i) Exercise the remaining powers that the law and regulations confirm to you.
2. The bastonary may delegate, wholly or partially, its competences in others
members of the governing board or in services of this dependant.
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Article 33-B
Top Council
1. The upper board consists of eleven elements, being chaired by the
bastonary, by the vice-chairman of the governing board, by five elected members,
of the North, Center and Southern regions of the Mainland and a representative of each Region
Autonomous of the Azores and Madeira and by four previous bastonaries.
2. In the case of no previous Bastonaries in number higher than four, the
directional board will indicate the respective names, being preferentially
chosen from among the former presidents of the organ of the Order.
Article 33-C
Competencies
The top council has advisory functions of the bastonary and the governing board, being
compulsorily heard in the definition of the overall strategy of the Order and, annually, how much
to the broad guiding lines of the Activity Plan, and emitting yet to appear as to the
verification, in the Activity Report, of the initially defined strategy.
Article 34-The
Health
1. The governing board meets, when convened by the President, on the initiative of this or the
solicitation, in writing, of the majority of its members, indicating the order of work, in the
minimum two times a month.
2. For each meeting is washed a minutes which after approved is signed by all the
members present.
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Article 84-The
Social object
Professional corporations of official technical accounts may be constituted, whose
exclusive purpose is the exercise in common of your profession.
Article 84-B
Nature and legal types
The societies of official account technicians are of the nature of civil societies,
endowed with legal personality and may adopt the legal types provided for in the Code
of the Commercial Corporations or others legally provided for.
Article 84-C
Partners
1-The business associates of official technical accounts of accounts are exclusively
effective members of the Order, with enrollment in force.
2-A society of official accounts technicians can participate in the social capital of
another society with the same nature.
Article 84-D
Draft social compact
The draft social covenant is submitted to the approval of the governing board of the Order, the
which, should, within 30 days, be extended by equal periods, pronouncee on whether the
even it is in accordance with the deontological principles and the statutory standards provided for
in this diploma.
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Article 84-And
Mandatory mentions
The constitutive social compact must compulsorily contain the following mentions:
a) The names and numbers of enrolment in the Order of the official technical accounts of associated accounts;
b) The social object;
c) The registered office;
d) The amount of the social capital, the nature and the holdings of the various holders;
e) The mode of allocation of the results;
f) The form of designation of social bodies.
Article 84-F
Firm
1. The firm of the companies of official technical accounts of accounts shall be exclusively composed:
a) By the name of all the partners, or at least one of the partners; and
b) By the qualiactive "Society of Official Accounts Technicians" or abbreviated
"STOC", followed by the legal type, if applicable.
2. In case it does not individualize all the partners, in the terms set out in paragraph (a), immediately
next to the name or names of the partners, should the firm contain the expression "& Associate"
or "& Associates".
Article 84-G
Constitution and amendment
1. Societies of official accounts of accounts shall be in the terms of the law of agreement
with the draft statute approved and certified by the Order;.
2. Changes to the social pact shall comply with the formalities set out in paragraph 1.
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Article 84-H
Inscription on the Order
1. Societies of official account technicians shall request, within 60 days after the
your constitution, the respective inscription as a member of the Order.
2. The requirement must be instructed with a certificate of the constitution and the registration
commercial, where applicable.
3. It is considered to be dissolution of the society whose enrollment has not been properly
required within the period set out in paragraph 1.
Article 84-I
Registration and advertising
The Chamber shall carry out the registration and publication of the inscription pursuant to Rule 20.
Article 84-J
Death of a partner or loss of the quality of official account technician
1. Speaking a partner, if the contract does nothing to stipulate otherwise, it owes society
liquidate the quota for the benefit of the heirs or, upon consent of the assembly
general, can the quota be passed on to one of the heirlooms or third party that are technical
officers of accounts.
2. If a partner loses the quality of official account technician should the society amortize
the quota, acquire it or consent to its transmission to another partner or third party that is
official account technician.
3. Changes made in the terms of the preceding paragraphs are communicated to the
directional board of the Order within 30 days.
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Article 84-L
Temporary impossibility or suspension of enrollment
1. In the case of temporary impossibility of exercise or suspension of enrolment no
higher than two years, the partner maintains the same rights corresponding to his
social participation.
2. If the impossibility or suspension exceeds the two years is applicable to the one set out in the n.
2 of the previous article.
Article 84-M
Disciplinary responsibility of professional societies
1. Each partner in a society of official technical accounts and technicians officers of accounts
at your service respond by the professional acts you practise and by the
collaborators that her depend on professionally.
2. Society is jointly and severally responsible for the offences committed.
Article 84-N
Applicable supplement law
In the absence of special provision, the legal regime established in the civil legislation shall apply
or commercial, as the case may be. "
Article 4.
Deontological Code
It is approved in Annex I to the present decree-law, of which it is an integral part, the Code
Deontological of the official accounts technicians.
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Article 5.
Revocations
Articles 38, 39, 43 and 44 as well as Article 15 (2) and paragraph 2 of the Article are repealed.
article 16 of the Statute of the Chamber of Accounts Officers of Auditors, approved by the
Decree-Law No 452/99 of November 5, henceforth called the Statute of the Order of the
Official Accounts Technicians.
Article 6.
Entities with organized accounting
1. The entities that possess or should own regularly arranged accounting,
under the officially applicable account plans, they are required to have a technical
officer of accounts.
2. The member of the Government responsible for the area of finance, listened to the Order of the
Official Accounts Officers, can, through porterie, dispense determined
entities of the obligation referred to in the preceding paragraph.
Article 6.
Public Servants
Civil servants may perform duties in the Order, in the legal terms, in
requisition regime or commission of services.
Article 7.
Bodies of the Order of Judicial Officers of Accounts
By effect of the organic amendment of the Order of Official Accounts Techniques, they are carried out in the
last quarter of the year 2009 elections for its organs, starting from a
new mandate of the same.
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Article 8.
Transitional provisions
1. Existing accounting societies at the date of publication of this amendment to the
Status of the Order of Official Accounts Officers, must adapt their social contract,
social capital and management to the constant provisions of the same until December 31, 2010.
2. Professional societies of official technical accounts of already existing accounts must, on time
of 90 days after the entry into force of the present decree-law, adapt its status to the
present provisions.
3. The official technicians of accounts whose score, at the date of the entry into force of the present
decree-law, be higher than the limit set out in Article 9º of the Staff Regulations, shall proceed to
regularization of that situation until December 31, 2010.
4. Amendments to the Statutes contained in this Decree-Law shall not prejudice to
maintenance of the enrolment of the members of the Order of Accounts Officers of Accounts, as
such recognized at the date of their entry into force, regardless of the normative or
legal provision under which they have signed up.
Article 9.
Entry in Vigor
1. The amendments made to the Statute of the Order of Officers Officers of Accounts,
come into force after the achievement of the electoral act mentioned in Article 7.
2. The subjects subject to the regulation of the Order of Official Accounts of Accounts
come into force on the date by it fixed and after the publicitation of the respective
regulations.
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ANNEX I
DEONTOLOGICAL CODE OF OFFICIAL ACCOUNT TECHNICIANS
Article 1.
Scope of application
The Deontological Code applies to all official technicians of accounts with enrollment in
vigour that will exert their activity on dependent or independent work arrangements,
integrated or not in professional societies or in accounting societies.
Article 2.
General duties
In the performance of their duties, the official technical officers of accounts shall comply with the standards
legal and the generally accepted accounting principles adapting their application to the situation
concrete of the entities to whom they provide services, avoiding any decrease in their
independence on the grounds of personal interests or external pressures, pugnising by the
true accounting and fiscal.
Article 3.
General deontological principles
1. In the performance of their duties, the official technical accounts of accounts shall guide their
acting on principles of integrity, idoneity, independence, responsibility,
competence, confidentiality, equity and professional loyalty.
a) The principle of integrity implies that the exercise of the profession should be pauper by
standards of honesty and good faith;
b) The principle of idoneity implies that the official account technician accepts only the
work that you feel fit to perform;
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c) The principle of independence implies that official accounts technicians if
keep equidistant from any pressure resulting from their own
interests or outside influences so as not to compromise your
technical independence;
d) The principle of responsibility implies that official account technicians take over
the responsibility for the acts practiced in the performance of their duties;
e) The principle of competence implies that the official technicians of accounts exercise the
your duties diligently and responsibly using the knowledge and the
techniques released, respecting the law, accounting principles and criteria
ethics;
f) The principle of confidentiality implies that the official technicians of accounts and their
collaborators guarding professional secrecy about the facts and documents of which
take notice, directly or indirectly, in the exercise of their duties;
g) The principle of equity implies that the official technicians of accounts guarantee
equal treatment and attention to all entities to whom they provide services,
save the provisions of agreed contractual standards;
h) The principle of loyalty implies that the official technicians of accounts, in their relations
reciprocate, proceed with correction and civility, abstaining from any attack
personnel or derogatory allusion, pauping their conduct in respect of the rules of the
fair competition and the prevailing legal standards by way of dignifying the profession,
2. Official account technicians shall evade from the practice of acts which, under the law,
are not in their professional competence.
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Article 4.
Independence and conflict of duties
1. The contract of employment entered into by the official technical officer of accounts may not affect his
exemption neither for its technical independence before the employer, nor violating the
Statute or the present Deontological Code.
2. If the prevalence of the deontological rules causes a conflict that may call into question
the livelihood of the labour relationship, must the official account technician look for a solution
concerted as per the deontological rules and, if it is not possible, to request an opinion
to the governing board of the Order on the procedure to be adopted.
3. In the performance of their duties, the official technical officers of accounts shall not subordinate the
your performance to third-party referrals that may compromise your independence
of appreciation, without prejudice to ausculating other technical opinions that may
contribute to a correct interpretation and application of the applicable legal standards.
Article 5.
Responsibility
1. The official account technician is responsible for all acts that practise in the exercise
of his duties, including those of his collaborators ..
2. The recourse to the collaboration of employees or third parties, even within the framework of
professional societies or accounting societies, does not depart from
individual responsibility of the official technical officer of accounts.
Article 6.
Professional competence
To ensure your professional competence and the appropriate exercise of your duties, the
official technical accounts shall, inter alia:
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a) By continuing and up-to-date ways to develop and increment their knowledge and
technical qualifications and those of their collaborators;
b) Planning and overseeing the execution of any service for which they are responsible,
as well as assessing the quality of the work carried out;
c) To use the technical means appropriate to the cabal performance of its functions;
d) Resort to or suggest recourse to appropriate technical advice, where this proves to be
necessary.
Article 7.
Accounting principles and standards
1. Official technicians of accounts, in respect of the law, shall apply the principles and the
accounting standards so as to get the truth of the financial and equity situation
of the entities to whom they provide services.
2. Within the framework of the financial statements, procedures may be adopted that
are not expressly provided for in Portuguese legislation, provided that they are supported in
accounting standards or guidelines established by competent entity and
recognized in the matter.
Article 8.
Relations with the Order and other entities
1. Official technicians of accounts must collaborate with the Order in promoting the standards
statuary and deontological.
2. The official technicians of accounts, in their relations with public or private entities and
with the community at large, must proceed with maximum correction and diligence,
by contributing in this way to the dignified profession.
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Article 9.
Written contract
1. The contract between the official accounts technicians and the entities to whom they provide services
must always be reduced in writing.
2. When the official technicians of accounts exercise their duties in a working regime
independent, the contract referred to in the preceding paragraph shall have the minimum duration of
an economic exercise, unless termination for just cause or mutual agreement.
3. Among other clauses, the contract shall explicitly refer to its duration, the date of
entry into force, the form of provision of services to be performed, the way, the place and
period of delivery of the documentation, the fees to be charged and its form of
payment.
Article 10.
Confidentiality
1. Official technicians of accounts and their collaborators are bound by secrecy
professional on the facts and documents of which they take notice in the exercise
of their duties, and shall adopt the appropriate measures for their safeguard.
2. Professional secrecy covers still documents or other things that relate,
directly or indirectly, with the facts subject to secrecy.
3. The obligation of professional secrecy is not limited in time, that is, it remains
even after the cessation of functions.
4. Members of the organs of the Order shall not reveal or use information
confidential that they have become aware in the exercise of their
associative responsibilities, except in the cases provided for in the law.
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Article 11.
Duties of information
Official account technicians must provide the necessary information to the entities where
carry out duties, where for this they are requested and on their own initiative,
particularly:
a) Inform them of your related accounting, tax and legal obligations
exclusively with the exercise of their duties;
b) Provide all necessary clarifications to the understanding of the reports and
accounting analysis documents;
Article 12.
Rights to the entities to whom they provide services
1. In addition to the rights provided for in the Statute, the official technical officers of accounts, in the financial year
of their duties, they are entitled to obtain from the entities to whom they provide services all the
information and collaboration necessary for the pursuit of its functions with high
technical and professional rigor.
2. The denial of the said information or collaboration, punctual or reiterated,
disholds the official technicians from accounts for the consequences that they may
advir and confer upon them the right to refusal to sign tax returns, without prejudice
of the provisions of Article 55 (2) of the Staff Regulations.
3. For the purposes of the preceding paragraph, it is considered to be a lack of collaboration for concealment,
omission, addictions, or destruction of accounting support documents or the
information evasion, which has direct influence on the accounting and tax situation
of the entity to whom it provides services.
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4. The timely non-delivery, in the contractual terms, of the supporting documents
accounting for the provision of accounts dishonoring the official technical accounts of
any liability for the default of the legally established deadlines.
5. The infringement on the part of the entities to whom they provide services, of any of the duties
referred to in the preceding paragraphs, constitutes just cause for the termination of the contract.
In this case, the official technical officer of accounts shall, by registered letter with acknowledsto receipt,
state the basis of the termination and the date from which it becomes effective.
6. Official technicians of accounts, before closing the tax exercise, are entitled to
requiring from the entities to whom they provide services a statement of responsibility, by
written, from which it is const that not omitted any documents or information
relevant with effects in accounting and tax truth, under penalty of being able to
soccur from the provisions of paragraph 2 of this Article.
Article 13.
Conflicts of interest between the entities to whom they provide services
1. Official technicians of accounts should avoid situations liable to generate conflicts between
entities to whom they provide services.
2. In the event of a conflict, the official technicians of accounts, in the respect of the principles of the
confidentiality and treatment equity, they should adopt, among others, the
following safeguard measures:
a) where possible, make different collaborators available for the treatment
accounting for the potentially conflicting entities;
b) To force the precautions to prevent leakages of confidential information between the
collaborators of the potentially confrontational entities.
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3. If, in spite of the safeguard measures adopted, there remains the possibility of there being
injury to one of the entities, the official technical of accounts must refuse or cease
the provision of services.
Article 14.
Incompatibilities
1. There is incompatibility in the exercise of the functions of official account technicians
where your independence may be, directly or indirectly, affected by
conflicting interests.
2. There is conflict of interest when the official account technician exercises any function of
audit of accounts in bodies of central, regional or local government and
when it integrand the supervisory body of the respective entities.
3. Whenever there are doubts about the existence of a conflict of interest, the technicians
officers of accounts must request an opinion to the governing board of the Order.
Article 15.
Fees
1. The lack of payment of the fees or remuneration agreed upon with the entities a
who provide services constitutes just cause for the termination of the contract.
2. In the case referred to in the preceding paragraph, the official technical officer of accounts shall, by letter
registered with notice of receipt, rescind the contract and indicate the date from which the
termination becomes effective.
3. Official technicians of accounts in independent work arrangements, in addition to the
agreed fees, cannot accept or charge other importancies that do not
are directly or indirectly related to the services provided, owing,
pursuant to the law, issue a note of honorariums and corresponding receipt.
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4. Official technicians of accounts in independent work arrangements may not charge
or accept fees the amount of which depends directly, in whole or in part, of the
related profits with the service provided.
5. Do not consider themselves to be honorary the importances received by the official technicians of
accounts for the title of reposition of expenses.
6. The wages to be paid to the official technicians of accounts who carry out their duties in
dependent working regime is governed by the provisions of collective agreements
applicable to the sector.
Article 16.
Return of documents
1. In the case of termination of the contract, the official account technician hands over to the entity to whom
has provided services, or to whom she in writing indicate, books and documents that
have in their power, within a maximum of sixty days, and must be issued and signed
document or self-reception, in which to decriminate the books and documents
delivered.
2. Upon fulfillment of the provisions of the preceding paragraph, the official technical officer of accounts shall
discomfable from providing any information concerning the books and documents
returned, unless it is again made available to you to consult.
Article 17.
Loyalty among official Accounts Technicians
1. In their reciprocal relations, official account technicians must act with loyalty
and integrity, abstaining from actuations that harm colleagues and class.
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2. Whenever an official account technician is asked to replace another official Technician
of accounts must, in advance to the acceptance of the service shall ask you for clarification on the
existence of amounts in debt, not having to accept the functions while not
are paid the credits to which the one is entitled, provided that liquids and exigables.
3. Whenever the contact to which you rent the previous paragraph proves impossible to give
knowledge of that fact to the governing board of the Order.
4. It is the duties of the official predecessor technician of predecessor:
a) Inform the new official account technician, within the maximum ten-day period, after the
communication referred to in paragraph 2, whether or not it has been ressarated from its credits;
b) To communicate you all the circumstances that may influence your decision to
accept or not accept the contractual proposal;
5. Official technicians of accounts should not publicly pronounce on the services
provided by official technical account technicians, except when they have their
prior consent.
6. Whenever an official account technician is asked to appreciate the work of another
official technical accounts must communicate their points of divergence, without
prejudice to the respect for the obligation of professional secrecy.
7. In the event of a conflict between official account technicians, before more they should among themselves
seek forms of conciliation and only ultimately resort to arbitration of the
directive board of the Order.
Article 18.
Deontological infringement
Any conduct by the official technical accounts of accounts contrary to the deontological rules constitutes
disciplinary offence, in the terms and for the purposes of the provisions of the Staff Regulations
officers of accounts.
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Article 19.
Professional societies and accounting societies
The provisions of this Deontological Code with respect to the official technical accounts
is applicable, with the necessary adaptations, to integrated professionals in societies
professionals or in accounting societies.
Article 20.
Interpretation and integration of gaps
The interpretation of the standards and the integration of loopholes of the present Deontological Code are
of the competence of the governing board of the Order.