Authorizes The Government To Amend The Statute Of The Chamber Of Auditors, Approved By Decree-Law No 452/99, Of November 5

Original Language Title: Autoriza o Governo a alterar o Estatuto da Câmara dos Técnicos Oficiais de Contas, aprovado pelo Decreto-Lei n.º 452/99, de 5 de Novembro

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624449334e6931594c6d527659773d3d&fich=ppl276-X.doc&Inline=false

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 1 explanatory memorandum to the proposal for a legislative authorization Act that now presents itself to Parliament aims to change the status of the Board of Auditors, as well as the Decree-Law No 452/99, of 5 November, which approved it, in order to adapt to the new realities that instrument inherent in the evolution of the profession in particular those relating to the entry into force of the new accounting standards system (CNS). The amendments proposed are therefore the result of experience in ten years – status of 1999 to 2009-as well as new realities underlying the activities of Auditors. Experience however taken within ten years of application of the staff regulations (1999 to 2009), advises the amendment of some existing mechanisms and the creation of new, with a view to normative prediction of emerging situations of this reality. In this context, the creation of professional technical societies Auditors, who have a growing importance in today's society, not only for its professional structure, but above all by the high potential of complementarity that represent.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 2 universality of the intervention of the profession, as well as the complexity of the matters which are inherent and its importance in the national economy, the development of accounting and tax matters, advise the creation of mechanisms to facilitate the exploitation of synergies of these professionals, in order to allow for the specialization in different areas of knowledge required for a full and complete performance of the certified accountant. Taking into account the objectives of the profession and the forms of its exercise, this specialization is possible only through the Professional Association, under which each compete with their knowledge and experience to the end result – that is why providing for now the creation of professional societies official technicians on the other hand amendments to accounting societies the majority of the shares being held by auditors, their management be exclusively constituted by these professionals, and of the obligation to register in the order of official Technicians will provide greater quality assurance professional, subjecting those entities to the discipline of the practice of the profession. Also clarified the meaning and scope of some provisions relating to the exercise of the profession of certified accountant under contract of employment, in particular as regards the accumulation of scores. Take advantage of this opportunity to define the organisational structure of the order in order to make it more agile and able to respond to the challenges faced by this public association of professional regulation. In the context of disciplinary proceedings, typify new infringements through the feathers of suspension and expulsion, with the objectives to give credibility to the profession and to ensure a better and more effective supervision on the part of the order. Finally, the creation of the code of ethics of Auditors, Was heard to House of Official Technicians.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 3 So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: article 1 subject-matter Is the Government allowed to change the status of the Chamber of Auditors, approved by Decree-Law No 452/99 , 5 November. Article 2 purpose and extension with this legislative authorization is intended to change the status of the House of well-known Technical Accounts, as well as the Decree-Law No 452/99, of 5 November, which approved it, keeping their main caracterizadoras lines, but introducing some amendments to the existing scheme, in the sense of appropriateness of the form of exercise of the profession to the new reality that it underlies with the direction and the following extension: a) change the designation of official technicians Chamber for Technical statutory order (order) and adjust the status and Decree-Law No 452/99, of 5 November, which approved the new name; b) amend article 16 of the Statute of the Chamber of Auditors, in order to establish that applicants for certified accountant must possess the academic qualification of Bachelor's degree or higher; c) clarifying the roles of Auditors, in the sense of those pass the frame: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 4 i) Be the responsibility of the official technical supervision of declarative acts to the social security and tax purposes related to the processing of salaries by taxpayers whose accounting is responsible; II) Clarify the scope and definition of responsibility for accounting and tax technical regularity in the sense of this to refer to the provisions contained in the legal and regulatory provisions applicable to accounting and tax matters; III) clarifying that the functions assigned to the technical consulting Auditors refer to accounting, fiscal and material related to social security; IV) Establish that, under the graceful stage of tax proceedings, official technicians can represent taxpayers on whose accounts are responsible, vis-à-vis the tax administration, the extent of their specific competence; v) Clarify that the expert functions assigned to Auditors, appointed by the courts, by public authorities or by private entities, can understand the assessment of conformity of accounting implementation with the legally applicable standards and guidelines, as well as the proper representation, by accounting information, the reality that underlies her heritage;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 5 vi) to clarify that the official technical, in the implementation of the records for which they are responsible, may apply to public or private entities the information necessary to verify the conformity of accounting with the truth that underlies her heritage; d) Specify the conditions of the exercise of the activity of certified accountant in tying arrangements; and) establish the conditions to which the registration in Order by technicians; f) establish the conditions for the establishment, functioning and membership in professional societies Order of technicians; g) establish the conditions for the establishment, functioning and registration in the order accounting societies; h) establish, in relation to the activity limits, the conditions of employment of technicians that exercise their profession under contract of employment when the employer is another certified accountant, a professional society of official technical or accounting society, in order to determine the accumulation of scores by professionals or employers; I) Redefine the organic structure of the order in the sense of: i) Eliminate the Commission for registration and the technical Board, passing their skills to be performed by technical committees; II) Create a Board of Governors consisting of elected members and former Presidents of the Board or of other bodies.

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III) provide that the Board of Governors is an advisory body, being necessarily heard in defining the global strategy of the order and, annually, for the major guidelines of the business plan and issuing opinion about verifying the report of activities of the accomplishment of the strategy initially set; IV) Create and define the tasks and powers of the Chairman; v) Create and define the duties and responsibilities of the Governing Board; vi) Adapt the redefinition of the organizational structure, the actual duties and responsibilities of other organs; VII) Adapt, in the light of the redefinition of the organizational structure, the rules for election to the organs of the order. j) establish that the passive electoral capacity, after the application of penalties higher than the warning, if automatically regains, after five years of its implementation; l) Typify how infringement liable to penalty of suspending the retention, without a justified reason, beyond the deadline set in the code of ethics, accounting documentation or books their bookkeeping, the retention or use for purposes other than those of legal and regulatory charges delivered to them by their clients or employers and the failure of their professional functions or technical rules applicable to the implementation of the accounts; m) Typify as offences punishable by expulsion the penalty provision of false documents or information which have misled the resolution based on their membership in the order, as well as the judicial sentence in jail longer than five years for a felony offense relating to matters of professional technical nature;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 7 n) Implement, under the operation of the order, quality verification systems of technical services; the) Set that no member of the order can be holder of any organ of the institution for more than two consecutive terms; p) establish the obligation of the members to communicate the order the start and the transfer of the responsibility for the calculation of any entity and, until 30 September each year, the relationship of each of these entities with the turnover of the Member concerned; q) establish the obligation of sending the order of copy of service contract, at the time of its conclusion, where the same suffer any changes and at the time of its termination; r) provide that official technicians, when in the exercise of their profession, enjoy preferential service on all services of the Directorate General of taxes and the Directorate General of customs and excise duties; s) approving the code of ethics of Auditors and regulation of professional societies and societies of accounting; t) allow the creation of regional sections by resolution of the Governing Board, which under the functions defined in regulation to be drawn up for this purpose;



PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 8 u) Assign to the Governing Board the power to draw up and adopt a regulation on fees and charges; v) Assign to order the functions of promotion and support for the creation of complementary social security systems for the official technicians, as well as the design, organization and creation, for its members, mandatory training systems; x) Allow to order the right to adopt and use symbol, flag and seal, as approved by the Governing Board; z) regulate the situations in which a member of the order takes the responsibility for accounting from which was responsible of order, establishing the procedures applicable in that case; AA) regulating matters relating to attachment, publicity, calculation and collection of fees due for the provision of services by members of the order, and, in this context, which, in the exercise of previously contracted services, official technicians are exempted from compliance with the provisions of paragraph 1 of article 10 of Decree 138/90, of 6 April, as amended by article 1 of Decree-Law 162/99 , May 13; BB) in the disciplinary procedure, improve some rules, particularly with regard to the right to participation, presentation of evidence and defence arrangements, as well as lay down that, in the disciplinary procedure, the fine penalty is the right amount and payment may not exceed the amount corresponding to ten times the highest national minimum salary in force at the time of offence and that , cumulatively with either penalties can be imposed on the restitution of amounts, documents and or fees.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 9 Article 3 Duration the present legislative authorization lasts for 180 days.

Seen and approved by the Council of Ministers of 23 April 2009 Prime Minister the Minister of Parliamentary Affairs Minister Presidency, PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 10 this decree-law comes to proceed to the revision of the Statute of the Chamber of Auditors, approved by Decree-Law No 452/99, of November 5 by changing the name of this public association of professionals to Order official technicians. It is through this review, the appropriateness of the Statute in question to new realities underlying the practice of the profession, as well as the experience gained in the last ten years – since its adoption. In this context, the amendment to the organic structure of the order, adapting to the new requirements, regulated the establishment, registration and functioning of professional technical societies Auditors and accounting companies, in order to enhance the professional intercomplementariedade through those and harmonize the disciplinary authority of the order in respect of these. The universality of the profession, as well as huge depth changes introduced in the universe with the introduction of the accounting system of accounting standards (CNS) the complexity of the matters which are inherent and its importance in the national economy, the development of the accounting matters or of a fiscal nature, advise the establishment of mechanisms enabling a congregation of energies of these professionals in order to allow specialization in different areas of knowledge required for a full and complete performance of the certified accountant. Taking into account the objectives of the profession and the forms of its exercise, this specialization is possible only through the Association of professionals, under which each compete with their knowledge and experience to the formation of the final result.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 11 on the other hand amendments to accounting societies, in the sense of the majority of the shares being held by auditors, their management be exclusively constituted by these professionals, and of the obligation to register in the order of official Technicians will provide greater quality assurance professional those entities subject to the discipline of the practice of the profession. Also clarified the meaning and scope of some provisions relating to the exercise of the profession of certified accountant under contract of employment, in particular as regards the accumulation of scores. Take advantage of this opportunity to undertake a redefinition of the organic structure of the order in order to make it less heavy and thus more responsive to the challenges faced by this public association of professional nature. In the context of disciplinary proceedings, legitimacy to public bodies, businesses and individuals, to make complaints to the Order for the purposes of the establishment of the disciplinary process, as well as the technicians themselves. Approves the code of ethics of Auditors, giving thus the credibility and authority of law. Finally, typify new infringements through the feathers of suspension and expulsion, in order to give credibility to the practice of the profession of certified accountant and ensure better and more effective supervision on the part of the order. Was heard the Technical Chamber of Auditors. So: the use of legislative authorization granted by law no _ _ _/_ _ _ _, _ _ _ _ _, and in accordance with point (b)) of paragraph 1 of article 198 of the Constitution, the Government decrees the following: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 12


Article 1 amendment to the title the House of official Technicians, public legal person of associative nature, created pursuant to paragraph 1 of article 3 by Decree-Law No 452/99, of November 5, passes the name order of official Technical.. Article 2 amendment to the Statute of the Chamber of Auditors, approved by Decree-Law No 452/99, of November 5 articles 1 to 11, 13 to 16, 18 to 31, 33 to 35, 37, 41, 43, 45 to 53, 55 to 61, 63, 64, 66, 69, 72 to 74, 76 and 78 of the staff regulations of the Technical Chamber of Auditors approved in annex to Decree-Law No 452/99, of November 5, hereinafter the order Status of official Technicians, are replaced by the following: ' article 1 [...] The order of official Technicians, hereinafter order is a public legal person of associative nature responsible for representing, through compulsory, the professional interests of Auditors and technicians oversee in all aspects related to the performance of their duties. Article 2 [...] 1-the order has its headquarters in Lisbon.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 13 2 – by resolution of the Governing Board, regional sections can be created which shall allocate the functions defined in regulation to be drawn up for this purpose. Article 3 [...] 1. They are attributions of the order: to) Assign the professional title of certified accountant, as well as grant the respective professional ballot; b) Defending the dignity and prestige of the profession, to ensure respect for ethical and deontological principles and protect the interests, rights and privileges of its members; c) Promote and contribute to the perfecting and training of its members, in particular by organising activities and vocational training programmes, courses and conferences; d) Set standards and technical regulations of professional activities taking into consideration the standards issued by the accounting standards Committee and other bodies; e) […]; f) […]; g) Sure, whenever prompted, official technicians are in full exercise of their duties, in accordance with these bylaws; h) […]; i) […]; j) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 14 l) [...]; m) […]; n) […]; o) […]; p) […]; q) Promote and support the creation of complementary social security systems for technicians; r) Implement, organize and perform quality assurance systems of the services provided by technicians; s) to conceive, organize and perform, for its members, mandatory training systems; t) Create specialty schools, organize its functioning and regulate access to them by members of the order; u) exercise the other functions arising out of this Statute or of other legal provisions. 2. The order may intervene, as Assistant, in the litigation in which a party to one of its members and in which issues are concerned with the practice of the profession. 3. The order is entitled to adopt and use symbol, flag and seal, as approved by the Governing Board. 4. The order can become members of bodies in the area of your expertise and be represented or participate in congresses, meetings and other technical or scientific manifestations.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 15 5. The order may, in and for the performance of his duties, ask collaboration that proves suitable for public entities, in particular the Directorate General of taxes as well as private entities. Article 4 [...] Are the recipes:) [...]; b) […]; c) those arising from table of rates and fees to create by the Governing Board; d) Any other revenue; Article 5 [...] Means for official technical professionals, national or of any other Member State of the European Union, included in the order, under this Statute, and shall be given in the use of the professional title, as well as the exercise of their functions. Article 6 [...] 1-[...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 16 a) to plan, organize and coordinate the implementation of accounts of entities that have or should have regularly organised accounting, according to the officially applicable accounts plans, respecting the legal provisions, the applicable accounting principles, the provisions of accounting standards system and the guidelines of the entities empowered to accounting standards. b) [...] c) Sign, jointly with the legal representative of the entities referred to in point (a)), the respective financial statements and tax returns, making proof of its quality, on the terms and conditions defined in the order, without prejudice to the competence and responsibilities entrusted by the commercial law and the relevant tax bodies; d) assume responsibility for the supervision and coordination of the processing of salaries and sending sheets of remunerations for Social Security; 2-it is still the official technical exercise: a) functions in the areas of accounting consulting, taxation and social security; b) Intervene on behalf of taxpayers for whose accounts is responsible, and in connection with matters within its competence, in graceful stage of tax proceedings; c) [previous subparagraph (b))] 3-By technical responsibility referred to in paragraph b) of paragraph 1 of this article, the implementation of accounting in accordance with the provisions laid down in the applicable regulatory and submission to competent public authorities, by legally defined, accounting and tax information defined in the legislation in force.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 17 4-expert functions provided for in subparagraph (c)) of paragraph 2 shall include, in addition to the range defined by the Court in the context of judicial investigations, compliance of accounting standards and implementation guidelines legally applicable, tax compliance and representation, by accounting information , the reality of the company assets. Article 7 [...] 1-[...]: a) on its own, as independent professionals or business people; b) as partners, trustees or managers of a technical professional society; c) […]; d) under a contract of employment concluded with another certified accountant, other professionals, a legal person or an individual entrepreneur; 2 – with the exception of the situations provided for in paragraph 6 of article 8, in article 18 and in article 19, the Auditors conclude, in writing, with the entities referred to in point (a)) of paragraph 1 of article 6, the contract for the provision of services referred to in paragraph 5 of article 53, and assume this document, personally and directly the responsibility for the Accounting Office.



PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 18 article 8 [...] 1. official technicians who perform their duties under a contract of employment can only provide them to a number of entities whose cumulative score no more than 22 points. 2. Notwithstanding the previous paragraph, in relation to the official technical proving exercise their respective functions, principally, in the liberal regime, another certified accountant, accounting or professional society society of official technicians, the limit referred to in the preceding paragraph is 30 points. 3. If the official technicians do not engage in primarily the functions your score is reduced to 11 points. 4. The limits laid down in the preceding paragraphs can only be crossed and held when the excess points work, exclusively, the increase of turnover of the entities to whom the certified accountant, in the previous year, have rendered their services. 5. The limits established in article 9 score can be made, upon request addressed to the Governing Board, if it is established, through quality control, that the applicant meets the conditions necessary for the requested derogation. 6. If the certified accountant carries out its activities under a contract of employment to another certified accountant, a professional society of official technical or accounting society, the score is assigned, in accordance with this article, takes advantage of the certified accountant, professional society or society of accounts who provides work on the terms and conditions to be defined in the order.

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7. The score referred to in the preceding paragraph is captive of the employer, as if the contract of employment, be used in any other situations by certified accountant; Article 9 [...] 1. [...] 2. The turnover referred to in the preceding paragraph is always the corresponding to the last financial year. 3. undertakings whose activity is temporarily inactive or suspended shall not be regarded for the purposes of scoring, and that situation be proven before the order. 4. where are exceeded, by changing the punctuation or any other cause, the limits referred to in this article, there is a prevailing mismatch, which must be remedied within a year, without prejudice to the provisions of paragraph 6 of the preceding article. Article 10 [...] 1. The official shall notify the technical order, until 30 September each year and within 30 days the immediate start or termination of service, for entities whose accounts are or have been responsible and should mention, in addition to the identification of the taxable person through NIPC, the turnover of the last financial year, in accordance with and for the purposes of the previous article.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4 20 2. For the purposes of the preceding paragraph, it is the total turnover of income considered in the income statement, or in the case of initiation of activity, the amount entered in its statement. Article 11 [...] 1. You can subscribe to Order individuals, professional societies of official technical or accounting societies which respect the requirements laid down in title II of this law shall apply mutatis mutandis. 2. The order's members, trainees and fee. 3. [...] Has the quality of Member of the certified accountant, professional society or society of accounting and administration which are included in the order as such. Has the quality of honorary member "means a natural or legal person that is as such distinguished by order, by virtue of high merit and of relevant contributions provided to the institution or in the exercise of the profession. Article 13 [...] Honorary membership is awarded by resolution of the General Assembly, on the proposal of the Governing Board, following the loss of that quality at the same formalism. Article 14 [...] [...]: a) Participate and benefit from the social, cultural activity, the technical and scientific order;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 21 b) informed of the activities of the order; c) assist and intervene, without the right to vote, in the General meetings. Article 15 conditions of registration of individuals 1. […]: a) […] b) [...] c) [...] d) [...] and) [...] f) carry out professional training course or curriculum, under regulated by order; g) Obtain approval by professional examination on matters of ethics, in Portuguese language or in another official language of the European Union to define the order, organize and perform at least Semiannually, under regulated by order. 2. [Repealed] 3. The inscription is permitted to non-EU citizens who are domiciled in Portugal and which fulfil the other conditions laid down in the preceding paragraph, provided that there is reciprocal treatment for part of their country of origin and providing proof of knowledge of Portuguese language. 4. The candidates mentioned in the preceding paragraph may be required to carry out examination, in Portuguese language, and, or stage under regulated by order.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 22 article 16 [...] 1. Applicants for certified accountant must possess the academic qualification of Bachelor's degree or higher, given by higher education institution public, private or cooperative, created in accordance with the law and recognized by the order as suitable for the practice of the profession. 2. [Repealed]. 3. The recognition referred to in the preceding paragraph shall be based on objective criteria based on resumes, credit units, teaching and evaluation methods. Article 18 list of official technical 1-[...]. 2 – […]. 3-the order provides quarterly, on its Internet Web site, the updated list of its members with the entry into force, as well as those who, in the respective period, have suspended or canceled your subscription. Article 19 [...] 1. The members of the order may require the Governing Board the suspension or voluntary cancellation of your registration.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4 23 2. The members whose registration has been cancelled in accordance with the provisions of the preceding paragraph, may no longer invoke the professional title and to exercise the corresponding functions, and should return to order their ballot and other identifying documents. 3. […] 4. The suspension or voluntary cancellation of registration are reported by the Management Board to the General Directorate of Taxes and to the entities to whom the official providing technical services. Article 20 [...] 1. where the members are prevented from exercising their profession, by final decision, order, after your knowledge, consideraoficiosamente suspended its registration, the period of the impediment. 2. The order cancels ex officio the registration of official technicians when becomes aware of his death. 3. […] Article 21 [...] 1. The order suspends registration of technicians compulsively accounts whose service is worth. 2. The order cancels the registration of technical compulsively Auditors whenever, for these: a) If leave to check out any of the conditions laid down in paragraph 1 of article 16.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 24 b) is applied to the penalty of expulsion. 3. […] 4. The provisions of paragraph 1 (a)) of paragraph 2 shall be without prejudice to rights acquired under the legislation applicable on the date of registration of the Member concerned. Article 22 [...] 1. The members whose registration has been suspended or cancelled on request, may at any time require the Governing Board their reinstatement. 2. The order may require that the person take the exam whenever the suspension continues for a period exceeding two years. 3. The test referred to in the preceding paragraph may not be required, where the person concerned proves, in the request provided for in paragraph 1), that in the course of the suspension worked in matters inherent to the practice of the profession. 4. The request provided for in paragraph 1 is accompanied by the certificate of criminal record. 5. A member that has, at its request, cancelled the subscription, you can resubscribe from that respect the requirements laid down in article 17 Article 23 [...] 1. […]. 2. official technicians whose entry has been cancelled due to some change forced the conditions referred to in paragraph 1 of article 15, may require the Governing Board their reinstatement as soon as the cessation of the hindrance.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 25 3. Official technicians whose entry has been canceled compulsively following the punishment of expulsion, may require the Governing Board his reinstatement after five years after application and, in case of rejection, every three years. 4. The reinscrições provided for in this article shall apply the provisions of paragraphs 2, 3 and 4 of the preceding article. Article 24 bodies of the Order 1. The order carries out its purposes and tasks through the following organs: the) [...]; b) Chairman; c) Board of Governors; d) Governing Board; e) [previous subparagraph (c))]; f) [previous subparagraph (e)))]. 2. the deliberations of the order are taken by majority vote. 3. The acts and decisions of the organs of the spodem Order be subject of litigation challenging that, under the law, to the administrative courts. Article 25 [...] 1. The term of Office of the holders of the order is three years. 2. No Member may be elected simultaneously to more than one position in the order.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 26 3. Alternate members are called upon to perform functions in order in order to occupy in the list. 4. […]. Article 26 [...] Are cause for revocation of the mandate of the holders of the order: a) the temporary or definitive loss of membership of the order; b) […]; c) the resignation, for reasons of force majeure and duly substantiated, once accepted and soon to take possession the successor; d) […]. Article 27 [...] 1. The General Assembly consists of all members that are in the full enjoyment of their rights. 2. The members of the order may be represented in the General Assembly by another Member. 3. For the purposes of the preceding paragraph is enough, as an instrument of voluntary representation, a letter addressed to the Chairman of the Board, signed by the represented, being its quality certified through the media in use. 4. The letters referred to in the preceding paragraph must be filed in Order for five years.

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5. The Member of the order named as representative may only represent one other Member. 6. [previous No. 5]. Article 28 [...] 1. The Chair of the General Assembly must organize the list of members of the order who are present or represented at the start of the meeting. 2. […] 3. […] Article 29 [...] 1. […]. 2. [...]:) [...] b) [...] c) give ownership to members elected to the organs of the order; d) [...] and) propose to the general meeting amendments to the regulation. 3. […]. 4. […]. 5. electoral meetings, the Chairman shall be assisted by the remaining elements, racing them manage all acts involved in the elections, in accordance with the electoral regulation in force.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 28 article 30 [...] 1. [...]:) [...] b) in December each year, for discussion and approval of the business plan and the annual budget for the following year, drawn up by the Governing Board; c) every three years, in the second half, working as an electoral Assembly for the election of the members of the General Assembly, the Governing Board, the Audit Board and the disciplinary board. 2. The General Assembly brings together remarkably, on the initiative of the Chairman of the Board, or whenever so required by the Management Board, the Supervisory Board or by a minimum of 3% of the members of the order in the full enjoyment of their rights and can only work, in the latter case, if present, at least three-fourths of the applicants. Article 31 [...] 1. The General Assembly must be convened by the Chairman of the Board, by direct communication to the members of the order and by advertisements published in two daily newspapers of national circulation is always posted at the headquarters of the Order notification notice. 2. […]. 3. […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 29 Article 33 [...] 1. […]. 2. the general meeting can only deliberate about the issues contained in its agenda, being nonexistent deliberations on others not listed their summons, as well as those that contradict the law, this Statute and the rules of procedure of the order. Article 34 the Governing Board 1. The Governing Board consists of a President who is the Chairman, a Vice-Chairman and five vowels. elected at the general meeting. 2. The date of the election of members, are also elected three alternates. 3. […]. Article 35 [...] The duties and responsibilities of the Governing Board: a) develop, until 30 November of each year, the business plan and the budget for the following calendar year; b) Raise revenue and authorize the expenditure of the order, in accordance with the budget approved at the general meeting; c) report annually to the General Assembly the report and accounts relating to the preceding calendar year;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 30 d) approve the organisational structure of the order; and) decide on the establishment of standing committees or any; f) Execute decisions in disciplinary matters; g) resolving on the list of the members in the order and its amendments, to be published in accordance with article 20; h) Participate to the competent authorities the penalties of suspension and expulsion applied to members of the order; I) resolving on the examination regulations and professional training provided for in article 16; j) draw up the regulation of operation of the regional sections; k) decide on the establishment and regulation of quality control mechanisms of services provided members of the order. l) decide on the criteria for recognition of courses that give access to the registration referred to in paragraph 1 of article 17; m) to recognition and dissemination of the structure of the courses, to the effects referred to in article 17; n) Give indicative report about fees, when requested by Governments or existing dispute, by the parties involved; o) drafting and approving the regulation on fees and charges; p) Propose to the general meeting to change the value of the shares; q) fasten, ears the Presidents of other organs, organs of the compensation order; r) decide on the establishment and regulation of vocational training systems;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 31 s) perform all other acts leading to the achievement of the purposes of the order and take decisions on all matters which are not the exclusive competence and specific to other organs; t) represent the order, through the Vice-President, in court or out of court, in the case of impediment of the Chairman. Article 37 [...] 1. [...]: a) monitor compliance with the plan of activities and budget of the order; b) scan, where the judge appropriate, the documents and the accounting records of the order; c) issue an opinion on the annual report of the Governing Board and, in General, supervise their administrative activity; d) [...] and) Issue opinions to the Governing Board you request; Article 41 [...] […]: a) [...] b) formulate an opinion as to the existence of a situation liable to disciplinary procedure in practice, whenever requested by any Member; c) propose to the Governing Board the regulatory or administrative measures in order to fill gaps or interpret the matters within its competence.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 32 d) Elaborate and propose to the approval of the Board of Directors the Disciplinary Council regulation. Article 42 technical assistance in the performance of its functions, the disciplinary board may propose to the Board the appointment of expert advisors, in particular, the accounting, tax and legal areas. Article 45 [...] 1. Can only be elected to the organs of the order the members with entry into force and no disciplinary punishment more severe that the warning. 2. The preceding paragraph impediment ceases after five years of application of the penalty. 3. For the purposes of paragraph 1, the relevant time is the date of the convocation of the general meeting. 4. No member of the order can be holder of any organ of the institution for more than two consecutive terms. Article 46 [...] 1. The election to the organs of the order depends on the submission of applications to the President of the General Assembly. 2. Can only apply for election to the individuals, even if they are members of professional societies or accounting. 3. [previous No. 2].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 33 4. [Previous paragraph 3]. Article 47 [...] 1. The elections must take place in the last quarter of the year ending the mandate of elected bodies, being the vote in person or by correspondence, performing in terms of electoral regulation, on the date that is designated by the Chairman of the general meeting. 2. In the case of lack of quorum or removal of elected bodies, the by-election for that organ, in accordance with electoral regulations, which must take place within three months of the occurrence of such facts. 3. Only have the right to vote the members of order in the full exercise of their rights. Article 48 [...] 1. The order can perform to their members at national level, internal binding referendums, intended to submit the vote the issues that the Board consider relevant enough. 2. […]. 3. The issues pertaining to matters of exclusive competence of any body of the order, may only be subjected to a referendum upon request of that organ. Article 49 [...] 1. the Governing Board shall fix the date of the referendum and to organize its internal process.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 34 2. The content of the questions to be submitted to a referendum shall be subject to internal clearing and debate among all members of the order. 3. Without prejudice to the provisions of the following paragraph, the amendments of the issues to be subjected to internal referendum should be directed in writing to the Governing Board for the period of clarification and debate by members of the order duly identified. 4. internal referendum proposals subscribed for a minimum of 3% of the members of the order in the full enjoyment of their rights cannot be subject to change. Article 50 [...] 1. […]. 2. The results of the internal referendums are disclosed by the Governing Board after the discharge. Article 51 [...] 1. […]. 2. official technicians have, regarding the order, the following rights: a) [...]; b) resort to the Protection Order whenever they curtailed their rights or they created obstacles to the regular course of their duties; c) benefit from the technical and legal assistance provided by the specialized offices of the order;

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d) Elect and be elected to the organs of the order; and) Require the convening of the general meeting of the Order in accordance with paragraph 2 of article 33; f) Examine, within the prescribed period, the order books and documents related to its accounting; g) Present the order proposals, suggestions or complaints about matters they consider the interests of the class or your professional interest. 3. […] 4. In carrying out its duties the official technicians enjoy preferential service on all services of the Directorate General of taxation and the General Directorate of Customs and Excise. 5. The implementation of accounts under the responsibility of official technicians, can only be hired by these professional societies or by accounting firms provided for in article 19 6. In the performance of services previously contracted, official technicians are exempted from compliance with the provisions of paragraph 1 of article 10 of Decree 138/90, of 6 April, as amended by article 1 of Decree-Law 162/99, of 13 May. 7. For the purposes of technical regularity referred to in paragraph b) of paragraph 1 of article 6, official technicians can apply to public or private entities the information necessary to verify the conformity of accounting with the fact sheet of the accounts for which they are responsible.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 36 8. In the performance of services which are not previously contracted or which, by its nature, revealing nature of the event, official technicians give directions to your customers or potential customers, the predictable fees, taking into consideration the services to run and identifying expressly, in addition to the predictable ending value, the maximum and minimum value of your work time, complying with the rules laid down in paragraph 6 of the next article. 9. In the performance of their duties, can the certified accountant require, as a provision for the amounts of fees, which, unless satisfied, gives it the right to assume the responsibility inherent in the practice of the profession. Article 52 [...] 1. […] 2. […] 3. official technicians can only endorse the tax returns, financial statements and its annexes resulting from the direct exercise of their duties, and to prove their quality, in accordance with the terms and conditions defined in the order. 4. The Auditors with technical registration in force, by itself or through the order, must sign a contract of civil and professional liability insurance of value not less than 50,000 euros. 5. The official technical, without prejudice to the provisions of applicable labour legislation, should celebrate, in writing, a contract for the provision of services, by sending a copy of it to the order and its possible changes.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 37 6. In the performance of their duties the official technical accounts shall charge fees appropriate to the complexity, volume of work, breadth of information to be provided and the responsibility assumed by the work performed. 7. where a certified accountant replace another and covers fees lower than those practised by the predecessor, communicates the order the reasons thereof. 8. The unjustified practice of not appropriate fees to the services infringes the principle of loyalty. 9. For the purposes of the preceding paragraph, the order sets annually the conditions of compliance with that principle. Article 53 [...] 1. […] 2. […] 3. This article shall apply also to the professional societies and accounting companies, whenever the subject of advertising see if matters relating to the responsibilities of Auditors. Article 55 [...] 1. […]: a) […] b) […] c) […]

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 38 d) Ensure, in cases where the law so provides, the electronic submission of tax returns of their clients or employers. 2. [...]. Article 56 [...] 1. […] 2. The official technical, when contacted to take responsibility for accounts formerly held by another certified accountant, shall, prior to taking responsibility, contact, in writing, the certified accountant outgoing and make sure that the fees and expenses, or wages, inherent in its execution are paid. 3. The omission of the duties referred to in the preceding paragraph is the certified accountant in the obligation of payment of missing values, since liquids are due and payable. 4. where a certified accountant is aware of the existence of debts to the certified accountant or of repeated non-compliance by the entity that contacted him, applicable legal standards, should not assume responsibility for accounting. Article 57 [...] Obligations of official technicians to order: a) comply with the regulations and decisions of the order; b) Collaborate in the pursuit of the tasks and purposes of the order, exercising diligently the positions to which they were elected or appointed and playing the; mandates entrusted to it;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 39 c) Pay promptly quotas and other charges due to order; d) communicate to the order, within 30 days, any change of his domicile; e) Collaborate in initiatives that contribute to the dignity and prestige of the order; f) refrain from the practice of any acts that jeopardize the good name and prestige of the order. Article 58 [...] Official technicians should be involved to the public prosecutor, by order, the facts, detected in the performance of their duties in the public interest, which constitute crimes. Article 59 disciplinary Liability 1. Official technicians, staff or interns, are subject to the jurisdiction of the disciplinary order, as provided for in these bylaws. 2. the disciplinary offence to violations by the certified accountant, by action or omission, any of the General or special obligations laid down in these regulations, the code of ethics, or other rules or resolutions approved by the order, although the title of negligence. 3. […]



PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 40 article 60 [...] The exercise of disciplinary authority the Council and enforcement of disciplinary punishments to the Governing Board. Article 61 [...] 1. […] 2. The courts and other public authorities should inform the order of acts by qualified auditors likely to qualify as a disciplinary offence. 3. The Prosecutor and the other entities with powers of criminal investigation must inform the order filed against holdings official technicians for acts related to the exercise of the profession. 4. The disciplinary proceedings may also be initiated by complaint made before the order, for any public or private entity, including for umtécnico. Article 63 [...] 1. […]: a) […]; b) […]; c) […]; d) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 41 2. The penalties referred to in (c)) and (d)) of the preceding paragraph shall be communicated by the Governing Board of the order to the General Directorate of taxes and to the entities to whom the official punished technical services. 3. In addition to any penalties, may be imposed on the restitution of amounts, documents and or fees. Article 64 characterization of disciplinary penalties 1. […]. 2. The fine penalty is the right amount and payment may not exceed the amount corresponding to ten times the highest national minimum salary in force at the time of infringement. 3. […]. 4. […]. Article 66 [...] 1. […]. 2. The penalty of fine is applied to cases of neglect, as well as failing to effective implementation of the position in order for the certified accountant has been elected. 3. The failure of the payments referred to in point (c)) of article 60 for a period exceeding 180 days since the do not meet within the period set by the order, constant expressly made notification by registered letter with acknowledgement of receipt, give rise to the application of penalty not exceeding fine. 4. […]: a) […]

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b) [...] c) [...] d) [...] and) [...] f) [...] g) [...] h) Retain, without a justified reason, beyond the deadline set in the code of ethics, the accounting documentation or books their bookkeeping; I) Retain or use for its intended purpose, amounts that are supplied by its customers or employers; j) give effect to article 59; k) do not meet so reiterated, with zeal and diligence, their professional functions, or doesn't observe, in the implementation of the accounts for which they are responsible, the technical standards laid down in point (a)) of paragraph 1 of article 6; 5. [...]:) [...] b) Practice intentionally any act which, directly or indirectly, lead to the concealment, destruction, destruction or falsification of documents, tax returns or financial statements in charge; c) Provide documents or information false, inaccurate or incorrect, having misled the deliberation based on your entry in the order;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 43 d) Be condemned judicially in jail longer than five years for a felony offense relating to matters of professional technical nature; Article 69 [...] […]: a) […] b) [...] c) unprofessional conduct. Article 69 [...] 1. [...]: a) the deliberate will, by then, conduct produce results detrimental to the prestige of the order or general interests specific to the profession; b) […]; c) […]; d) […]; e) […]; f) […]. 2. […]. 3. […]. 4. […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 44 article 72 [...] 1. The proceeds of fines goes to the order. 2. […]. 3. […]. Article 73 [...] 1. In the statement of the disciplinary procedure the rapporteur should seek to achieve true material, remove obstacles to his regular and fast progress and, without prejudice to the right of Defense, refuse what is futile or dilatory. 2. In the statement admissible all means of proof permitted in law. 3. the rapporteur shall always notify the certified accountant to respond, wanting, on the subject of participation. 4.5. The applicant and the defendant can offer the rapporteur for all the demarches of evidence which they deem necessary to establish the truth. Article 76 [...] 1. […]. 2. […]. 3. […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 45 4. The preventive suspension is communicated by the Governing Board of the order to the General Directorate of Taxes and the entity to whom the account concerned official technical service. 5. […]. 6. […]. 7. […]. 8. […]. Article 78 [...] Performed the steps referred to in the previous article and others that are determined by the rapporteur, the interested and the defendant are notified to claim in writing within 10 days.» Article 3 Amendments to the Statute of the Chamber of Auditors, approved by Decree-Law No 452/99, of November 5 Are added to articles 14-A, 17A, 17-B, 24-, 33-, 33-B, 33-C and 34-a. as well as title II "professional societies", composed by articles 84-the 84-N, the Statute of the Chamber of Auditors, approved by Decree-Law No 452/99, of November 5, hereinafter the order Status of Auditors, as follows: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 46 ' article 14-the application for entry of natural persons 1. The application for registration as certified accountant is directed to the President of the Governing Board, in printed himself, being accompanied by the following documents: a) photocopy of the ID card, citizen card or passport; b) photocopy of taxpayer card; c) certificate of criminal record; d) Two passport-sized photographs; and) supporting documents of academic qualifications. 2. The certified accountant registered as effective, in accordance with this Statute, is sent to their professional card. Article 17-the professional societies of technicians is admitted to entering professional technical societies that fulfil the requirements set out in Title II. Article 17-B accounting Societies companies whose corporate purpose is the execution of accounts are required to register in the order, being their capital mostly held by qualified auditors and their management exclusively constituted by these professionals.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 47 article 24-the publication of the proceedings of the order Regardless of the media used by the order, its deliberations, regulations or other provisions, whose failure could be liable to a disciplinary procedure, shall be published in the third series of the Diário da República. Article 33-the Chairman 1. The Chairman: to) Run the deliberations of the Governing Board; b) represent the order, in court or out of court, without prejudice to the provisions of article 40 (a) t); c) Directing the services of the order; d) direct the magazines of the order; e) Convene meetings of the Governing Board and draw up its agenda; f) give ownership to the standing committees or any; g) hurry up and sign the day of the order; h) Deliver monthly to the Governing Board and the supervisory board the operating balance sheets and budget implementation; I) Exercise any other powers which the law and the regulations you check. 2. The Chairman may delegate all or part of its powers to other members of the Governing Board or in services of this dependent.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 48 article 33-B Board 1. The Board consists of eleven elements, being presided over by the Chairman, by the Deputy Chairman of the Governing Board, for five elected members, of the North, Center and South of the continent and a representative from each autonomous region of the Azores and Madeira and four prior bastonários. 2. where there is no prior Bastonários exceeding four in number, the Governing Board shall indicate their names, being preferably chosen from among the former Presidents of the governing body of the order. Article 33-C Powers the Council has consultative functions of the Chairman and of the Governing Board, being necessarily heard in defining the global strategy of the order and, annually, for the major guidelines of the business plan, and still look about verifying the report of activities of the strategy initially set. Article 34-1 operation. The Governing Board shall meet when convened by the Chairman, either on his own initiative or at the written request of a majority of its members, indicating the agenda, at least twice a month. 2. For each meeting shall be drawn up a record that once approved is signed by all the members present.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th Article 49 84-objects can be incorporated societies official technical professionals, whose objective is the exclusive exercise in common their profession. Article 84-(B) the nature and legal societies types of official technicians are the nature of civil societies, with legal personality and may adopt the legal types provided for in the commercial companies code or other legally provided for. Article 84-C 1 Partners-corporate partners of official technicians are exclusively members of the order, with the entry into force. 2-A technical society official may participate in the share capital of another company with the same nature. Article 84-D draft social pact the draft social pact is subject to approval of the Governing Board of the order, which shall, within 30 days, renewable for equal periods, give an opinion on whether it is in accordance with the principles of ethics and statutory standards laid down in this Decree.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th article 84-50 and mandatory particulars the social pact of incorporation must contain the following indications: a) the names and registration numbers of technicians of associated accounts; b) the objects of the company; c) registered office; d) the amount of the share capital, the nature and the shares of the various holders; and sharing mode); f) the form of designation of the governing bodies. Article 84-F 1 Firm. The firm of technicians is exclusively composed: a) by the name of all the partners, or at least one of the partners; and (b)) for the adjective "official Technical society" or abbreviated "STOC", followed by the legal type, if applicable. 2. If you do not individualize all partners, as provided for in point (a)), immediately following the name or names of the partners, should the company contain the expression "& Associated" or "& Associated". Article 84-G Constitution and Amendment 1. The technical statutory corporations are in accordance with the law in accordance with the draft Statute approved and certified by order;. 2. amendments to the social pact, comply with the formalities laid down in paragraph 1.

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Article 84-H entry in Order 1. Technical societies Auditors must apply within 60 days of its Constitution, its inscription as a member of the order. 2. the application must be accompanied by a certificate of incorporation and business registration, where applicable. 3. on dissolution of society whose entry has not been duly requested within the time limit set in paragraph 1. Article 84-I registration and advertising the Board shall register and publication of the registration in accordance with article 20. Article 84-J death of a partner or loss of quality of certified accountant 1. Dying a partner, if the contract stipulates otherwise, nothing should the society settle the share for the benefit of the heirs, or by consent of the General Assembly, can be transmitted to a share of the heirs, or third party who are technicians. 2. If a partner to lose the quality of certified accountant must repay the society, acquire it or consent to its transfer to another partner or third party who is certified accountant. 3. amendments made pursuant to the preceding paragraphs shall be communicated to the Governing Board of the order within 30 days.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th article 84-52 L temporary Impossibility or suspension of registration 1. In the event of temporary impossibility of exercising or suspension of registration not exceeding two years, the partner retains the same rights corresponding to their social participation. 2. If the impossibility or suspension exceed two years shall apply the provisions of paragraph 2 of the preceding article. Article 84-M disciplinary Responsibility of professional societies 1. Each Member of a society official technicians and technicians at your service accounts officers respond by professional practice and acts by employees that depend on professionally. 2. The society is jointly and severally responsible for the offences committed. Article 84-no supplementary Law applicable in the absence of special provisions, the legal regime established in the civil and commercial legislation, as the case may be.» Article 4 is hereby approved code of conduct in annex I to the present Decree-Law, which is an integral part, the code of ethics of Auditors.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 53 article 5 Repeals Are repealed articles 38, 39, 43 and 44 as well as paragraph 2 of article 15 and paragraph 2 of article 16 of the Statute of the Chamber of Auditors, approved by Decree-Law No 452/99, of November 5, hereinafter the order Status of official Technicians. Article 6 entities with organised accounting 1. The entities that have or should have regularly organised accounting, according to the officially applicable accounts plans, are required to have certified accountant. 2. The Member of Government responsible for the area of finance, heard the order of Auditors, may, by order, dispense with certain entities from the obligation referred to in the preceding paragraph. Article 6 civil servants civil servants can perform functions in the order, in legal terms, request or Commission services. Article 7 of the order of the official Technical effect of organic change of official Technicians, are held in the last quarter of 2009 elections to organs, beginning of a new term.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 54 article 8 transitional provisions 1. Accounting firms in existence at the date of publication of this amendment to the Statute of the order of Auditors, must adapt its social contract, capital and management to provisions of same until 31 December 2010. 2. professional societies official existing technical must, within 90 days after the entry into force of this decree-law, adjusting their status to these provisions. 3. The official whose technical score, at the date of entry into force of this decree-law is higher than the limit set in article 9 of the staff regulations, shall proceed to the regularisation of the situation until 31 December 2010. 4. amendments to the statutes contained in this decree-law shall be without prejudice to the maintenance of registration of the members of the order of the official Technical as such recognized at the date of its entry into force regardless of the normative or legislative provision under which signed up. Article 9 entry into force 1. Changes the Statute of order of official Technicians, will enter into force after the election mentioned in article 7. 2. Substances subject to regulation of the order of Auditors enter into force on the date fixed by it and after the publicity of the respective regulations.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 55 annex I CODE of ETHICS of AUDITORS article 1 scope of application the code of ethics applies to all official technicians with inscription in effect exercising their activity under employment or independent, integrated or not in professional societies or in accounting companies. Article 2 General Obligations in the performance of their duties, the Auditors must comply with the legal regulations and the generally accepted accounting principles and adapt your application to the concrete situation of the entities who provide services, avoiding any reduction of its independence due to personal interests or external pressure, pushing the true accounting and tax. Article 3 General deontological principles 1. In the performance of their duties, the Auditors should guide their actions by principles of integrity, honesty, independence, responsibility, competence, confidentiality, equity and professional loyalty. the) the principle of integrity implies that the practice of the profession guided by standards of honesty and good faith; b) the principle of trustworthiness implies that the certified accountant accepted only the work you feel able to play;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 56 c) the principle of independence implies that official technicians remain equidistant from any resulting pressure of its own interests or external influences so as not to compromise its independence technique; d) the principle of responsibility implies that the official technical assume responsibility for acts committed in the performance of their duties; and) the principle of competence implies that official technicians should perform their duties diligently and responsibly using the knowledge and techniques disclosed in compliance with the law, the accounting principles and ethical criteria; f) the principle of confidentiality implies that the technicians and their employees keep professional secrecy regarding the facts and documents brought to their knowledge, directly or indirectly, in the performance of their duties; g) the principle of equality implies that the official technical guarantee equal treatment and attention to all entities who provide services, except as provided in agreed contractual standards; h) the principle of loyalty implies that the official, technicians in their reciprocal relations, proceed with correction and civility, refraining from any personal attack or derogatory allusion, basing their conduct in respect for the rules of fair competition and the legal norms in force in order to dignify the profession, 2. Official technicians must avoid the practice of acts which, under the law, are not their professional competence.



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Article 4 independence and conflict of duties 1. The contract of employment concluded by the certified accountant cannot affect their exemption or its technical independence vis-à-vis the employer, nor violate the statute or this code of ethics. 2. If the prevalence of ethical rules lead to a conflict that could jeopardize the livelihoods of the employment relationship, the certified accountant seeking a concerted solution complies with the ethical rules and, if not possible, request an opinion to the Governing Board of the order on the procedure to be followed. 3. In the performance of their duties, the Auditors must not make their third-party indications which may undermine their independence, without prejudice to auscultarem other reviews techniques that can contribute to a correct interpretation and application of the applicable legal standards. Article 5 Responsibility 1. The certified accountant is responsible for all acts that practice in the performance of their duties, including those of its employees ... 2. Recourse to the collaboration of employees or third parties, even in the context of professional societies or accounting firms, does not the individual responsibility of the certified accountant. Article 6 professional competence to ensure their professional competence and the appropriate exercise of their duties, the officers of accounts must, in particular: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 58 a) By continuing and updated manner develop and enhance their knowledge and skills and the qualifications of its employees; b) plan and supervise the implementation of any service for which they are responsible, as well as evaluating the quality of work performed; (c)) Use the appropriate technical resources to the full performance of their duties; d) challenging or suggest the use of adequate technical assistance, whenever this is necessary. Article 7 accounting principles and standards 1. Official technicians, in respect for the law, shall apply the accounting rules and principles so as to obtain the truth of financial and patrimonial situation of the entities who provide services. 2. in the context of financial statements can be adopted procedures that are not expressly laid down in the Portuguese legislation, since it supported in accounting standards or guidelines established by competent authority and recognized. Article 8 relations with the order and other entities 1. Official technicians must collaborate with the order on promotion of statutory norms and conduct. 2. The technical auditors, in their relations with public or private entities and the community in General, must proceed with the utmost diligence and thereby contributing to the dignity of the profession.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 59 article 9 written contract 1. The contract between the technicians and the entities who provide services must always be in writing. 2. When official technicians should perform their duties under self-employment, the contract referred to in paragraph 1 must have the minimum duration of a financial year, except for termination for cause or mutual agreement. 3. Among other clauses, the contract must refer explicitly to its duration, the date of entry into force, the form of the provision of services to be performed, the way, the site and delivery of documentation, the fees to be charged and your method of payment. Article 10 Confidentiality 1. The official technical and his collaborators are bound to professional secrecy regarding the facts and documents brought to their knowledge in the performance of their duties, and shall adopt the appropriate measures for their protection. 2. The obligation of 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, even after the termination of service. 4. The members of the organs of the order shall not disclose or use any confidential information of which they become aware in the performance of their responsibilities associative, except as provided for in the law.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 60 article 11 Duties of The official technical information must provide the necessary information to entities where they exercise functions, whenever requested to do so and on its own initiative, in particular: a) inform them of their legal, fiscal and accounting obligations related with the performance of their duties; b) Provide all the clarification needed for the understanding of accounting analysis reports and documents; Article 12 Rights before the entities who provide services 1. In addition to the rights provided for in the staff regulations, the official, technicians in the performance of their duties, have the right to get the entities who provide services all information and collaboration necessary for the pursuit of their duties with high technical and professional rigour. 2. The denial of information or collaboration, punctual or reiterated, it absolves the official technical consequences that might arise and gives them the right to refuse signing of tax returns, without prejudice to the provisions of paragraph 2 of article 55 of the Statute. 3. For the purposes of the preceding paragraph, it is considered non-cooperation the concealment, omission, falsification or destruction of accounting support documents or withholding of information, which have direct influence on accounting and tax situation of the entity who provides services.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 61 4. The non-timely delivery, in contractual terms, accounting support documents of accountability desonera official technicians of any responsibility for failure to comply with the legally established time limits. 5. The violation by the authorities who provide services, of any of the duties referred to in the preceding paragraphs, constitutes just cause for termination of the contract. In this case, the certified accountant shall, by registered letter with acknowledgement of receipt, indicate the basis of the termination and the date from which the same becomes effective. 6. official technicians before they close the tax year, have the right to require the entities who provide services a declaration of responsibility, in writing, stating that no way omitted any documents or information relevant to effects on accounting and tax, actually they can rescue themselves from the provisions of paragraph 2 of this article. Article 13 conflict of interest between the entities who provide services 1. The official technical accounts shall avoid situations likely to generate conflicts between entities who provide services. 2. In case of conflict, the Auditors, in compliance with the principles of confidentiality and fairness of treatment, should adopt, among others, the following safeguards: a) wherever possible, provide different contributors to the accounting treatment of potentially conflicting entities; b) reinforce the precautions to prevent leakage of confidential information between the employees potentially conflicting authorities.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 62 3. If, despite the measures, safeguard the possibility of prejudice to one of the entities, auditors must refuse or cease the provision of services. Article 14 1 Incompatibilities. There is a mismatch in the performance of duties of Auditors whenever independence can be directly or indirectly affected by conflicting interests. 2. Conflict of interest when the certified accountant to exercise any supervisory function of accounts in central administration bodies, regional or local level and when to integrate the surveillance authority of their respective entities. 3. Where there are doubts about the existence of a conflict of interest, the Auditors shall request an opinion to the Governing Board of the order. Article 15 Fee 1. The lack of payment of fees or compensation agreed with entities who provide services constitutes just cause for termination of the contract. 2. In the case referred to in the preceding paragraph, the certified accountant shall, by registered letter with acknowledgement of receipt, withdraw from the contract and to indicate the date from which the withdrawal becomes effective. 3. official technicians in self-employment, in addition to the agreed fee, cannot accept or collect other amounts that are not directly or indirectly related to the services provided, and should, under the law, issue a note of honorary and corresponding receipt.

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4. The official technical under self-employment may not charge or accept fees whose amount depends on directly, in whole or in part, of the related profits with the service provided. 5. Do not consider themselves fees amounts received by official the technical title of replacement costs. 6. Salaries to be paid to the coaches that should perform their duties in employment are governed by the provisions of collective agreements applicable to the sector. Article 16 return of documents 1. In the event of termination of the contract, the certified accountant of the entity who provided services, or whom she in writing indicate, the books and documents in its possession, within 60 days, and must be issued and signed document or auto, which discriminates against foreign books and documents delivered. 2. After completion of the preceding paragraph, the certified accountant is exempt from providing any information concerning books and documents returned, unless it is provided with your query. Article 17 Loyalty between official Technical 1. In their reciprocal relations, the Auditors should act with loyalty and integrity, refraining from acts that undermine the colleagues and the class.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 64 2. Whenever a certified accountant is required to replace another certified accountant must, prior to the acceptance of service to request clarification about the existence of amounts owed, and should not accept the functions as they are not paid the credits that are entitled, since liquids are due and payable. 3. where the contact referred to in the preceding paragraph proves impossible should give knowledge thereof to the Governing Board of the order. 4. Are duties of the certified accountant predecessor: a) inform the new certified accountant, within ten days after the communication referred to in paragraph 2, whether or not compensated their claims; b) communicate to all circumstances that may influence your decision to accept or not the contractual proposal; 5. The technical Auditors must not speak publicly about the services provided by auditors, except when they have your prior consent. 6. where a certified accountant is required to appreciate the work of other certified accountant must communicate your points of disagreement, without prejudice to the respect by the obligation of professional secrecy. 7. In the event of a conflict between official technicians, first of all should seek ways of reconciliation among themselves and only ultimately resorting to arbitration of the Governing Board of the order. Article 18 ethical Infringement Any technical statutory ' conduct contrary to the rules governing professional ethics and conduct constitutes an offence in accordance with disciplinary and for the purposes of the provisions of the staff regulations of official technicians.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 276/X/4th 65 Article 19 professional societies and societies of the accounting provisions of this code of ethics in respect of official technicians shall apply, mutatis mutandis, to the professionals integrated in professional societies or in accounting companies. Article 20 Interpretation and integration of gaps the interpretation of standards and the integration of deficiencies of this code of ethics are the responsibility of the Governing Board of the order.