Key Benefits:
CHAIR OF THE COUNCIL OF MINISTERS
1
Proposal for Law No 293 /XII
Exhibition of Motives
The present law transforms the Order of the Officers Officers of Accounts into the Order of the
Certified Accountants and alters the respective Statute, in accordance with the Act
n ° 2/2013 of January 10 establishing the legal regime for creation, organisation and
operation of the professional public associations, with the aim of promoting the
self-regulation and administrative decentralization with respect for the principles of
harmonization and transparency of the exercise of the profession.
The Constitution of the Portuguese Republic recognizes to professional public associations
autonomy and administrative decentralization to ensure, on the one hand, defence and
safeguarding of the public interest and fundamental rights of citizens and, on the other, the
self-regulation of professions whose exercise requires technical independence. Additionally,
establishes the Constitution that professional public associations can only be
constituted for the satisfaction of specific needs, they may not perform duties
own from the trade union associations and that their internal organisation is based on the respect of the
rights of its members and in the democratic formation of its organs.
Considering the nature of the activity exercised by the certified accountants in defence of the
public interest, it is shown to be appropriate to establish a legal framework that defines the aspets
related to the access and scope of action of these professionals and to establish the rules
general organization and operation of this professional public association, with full
respect for the constitutionally enshrined fundamental rights.
CHAIR OF THE COUNCIL OF MINISTERS
2
The profession of certified accountant must be in the service of safeguarding the
transparency, rigour and correctness, constituting a guarantor of trust for a
proper functioning of the markets. Being a guarantor of trust, extendable to
multiple aspetes and entities of economic and social life, public and private, becomes
necessary to strictly define the legal and normative framework applicable to all
its members, regardless of the way they exercise their activity.
This exacting scrutiny to which the profession is subject constitutes, in and of itself, evidence of the
relevance of this profession and the role that play all members of the Order of the
Certified Accountants and a guarantee of trust in the own acts of the same,
regardless of the nature and size of the entities where they are practiced.
In this way it gives fulfillment to the understanding about the conditionals of Politics
Economic, signed on May 17, 2011, where the Portuguese State took on a
set of commitments before the European Union, the European Central Bank and the Fund
International Monetary, in particular with regard to professional qualifications and
regulated professions, by giving themselves execution, through this Law, to the commitment
assumed, relative to the profession of certified accountant.
As major modifications to the Statute of the said Order highlights
change in the professional title of "official accountant technician" for "certified accountant"
-and, consequently, the denomination of the Order-, bringing the professional title of the
name by which the professional is referenced by consumers either in Portugal or in the
generality of developed countries, with the express reference to the certification that is
recognized for enrollment in the Order.
This amendment is still based on the recognition that accountant corresponds to the
designation widely embrased by the current society to indicate the person who deals with the
accounting subjects in companies, business and institutions.
It also proceeds to the definition in the Statute of the rules on professional internships and
enrollment in the Order, as well as of the regime of incompatibilities, of the fixation regime and
CHAIR OF THE COUNCIL OF MINISTERS
3
collection of quotas, the structure of the colleges of professional specialties and the
compulsory underwriting of civil liability insurance.
In the rules of enrolment and internship, it is defined in the Statute to be obligatory to carry out
a professional or curricular internship for verification of professional abilities, well
how to carry out a final exam for assessment of knowledge and skills
necessary for the exercise of the profession.
It is also regulated in the Statute the exercise of activity by nationals of other States-
Members of the European Union, as well as by citizens not belonging to the European Union.
On the other hand, in the Statute legal aspements are contemplated concerning the services of the
information society, in particular of the electronic trade, in the internal market,
introducing standards with benefit to citizens and professionals, at the level of the
access and provision of the information.
Finally, by adapting it to the Statute of the Order of Certified Accountants, the present law
changes the Deontological Code of Official Accounts Techniques, which passes also the
assign yourself by Deontological Code of Certified Accountants.
The Order of Accountability Officers and the Supervision Authority of Supervisory Authority were heard
Insurance and Pension Funds.
Thus:
In accordance with Article 53 (5) of Law No 2/2013 of January 10 and of the d ) from the
n Article 197 (1) of the Constitution, the Government presents to the Assembly of the Republic a
the following proposed law:
Article 1.
Object
The present law transforms the Order of the Officers Officers of Accounts into the Order of the
CHAIR OF THE COUNCIL OF MINISTERS
4
Certified Accountants, and alters the respective Statute, approved by the Decree-Law
n ° 452/99 of November 5, in accordance with Law No. 2/2013 of January 10,
establishing the legal regime for the creation, organization and operation of the associations
professional public.
Article 2.
Redenomination
The Order of Official Accounts of Accounts passes on to designate Order of Accountants
Certificates.
Article 3.
Amendment of the Status of the Order of Official Accounts Officers and the Code
Deontological of Official Accounts Techniques
1-The Status of the Order of Officers Officers of Accounts, approved by the Decree-Law
n. 452/99 of November 5, as amended by Decree-Law No. 310/2009, 26 of
October, becomes the status of the Statue of the Order of Certified Accountants and to have the
constant essay in Annex I to this Law and of which it is an integral part.
2-The Deontological Code of Official Accounts Techniques, approved by the Decree-Law
n ° 310/2009 of October 26, it becomes the Codes Deontological code of the
Certified Accountants and to have the required wording of Annex II to this Law and of which
is an integral part.
Article 4.
Applicable supplement law
1-In all that is not regulated in this Law and in the Statute of the Order of the
Certified Accountants listed in Annex I to this Law shall apply to the provisions of the
CHAIR OF THE COUNCIL OF MINISTERS
5
Law No. 2/2013 of January 10, being subsidally applicable, with the necessary
adaptations:
a) To the attributions and exercise of public powers, the Code of Procedure
Administrative and the general principles of administrative law;
b) To its internal organisation, the standards the principles governing associations of
private law;
c) To the disciplinary procedure, the General Labor Law in Public Functions,
approved by Law No 35/2014 of June 20.
2-In the lack of special provision, the legal regime established in the legislation shall apply
civil or commercial, as the case may be.
Article 5.
Transitional provisions
1-The regulations passed under the Statute of the Order of Official Techniques of
Accounts, approved by the Decree-Law No. 452/99 of November 5, as amended by the
Decree-Law No. 310/2009 of October 26, which do not contravene the provisions of the Act
n. 2/2013 of January 10 and in the Statute of the Order of Certified Accountants that
appearing in Annex I to this Law, they remain in force until the publication of the new
regulations.
2-Until the election of the new bodies of the Order, to be held within one year, they shall remain
in force, with due adaptations, the organic provisions set out in Chapter IV
of the Decree-Law No. 452/99 of November 5, as amended by Decree-Law No. 310/09, of
October 26.
3-A This Law shall be without prejudice to the maintenance of the enrolment of members of the Order as
CHAIR OF THE COUNCIL OF MINISTERS
6
such recognized at the date of their entry into force, regardless of the normative or
legal provision under which they have signed up.
4-A This Law shall only apply to the stages and disciplinary proceedings that are initiated on date
subsequent to that of the respective date of entry into force.
5-The situations that contravenes the provisions of the Statute of the Order of Accountants
Certificates listed in Annex I to this Law shall be regularised on time
maximum of one year from the date of entry into force of this.
Article 6.
Republication
It is republished in Annex III to this Law and of which it is an integral part, the Decree-Law
n. 452/99, of November 5, with the current essay.
Article 7.
Entry into force
This Law shall come into force 30 days after its publication.
Seen and approved in Council of Ministers of March 12, 2015
CHAIR OF THE COUNCIL OF MINISTERS
7
The Prime Minister
The Minister of the Presidency and Parliamentary Affairs
CHAIR OF THE COUNCIL OF MINISTERS
8
ANNEX I
(as referred to in Article 3 (1))
Status of the Order of Certified Accountants
CHAPTER I
General provisions
Article 1.
Nature and legal regime
The Order of Certified Accountants, hereinafter referred to by Order, is a person
collective public law representative of the professionals who, in the terms of the present
Statute and other applicable legal provisions, exercise the professional activity of
certified accountant.
Article 2.
Geographical scope and headquarters
The Order has national scope and headquarters in Lisbon.
Article 3.
Attributions
Are attributions of the Order:
a) Grant the professional title of certified accountant, as well as issue the
respects professional ballot;
b) Uphold the dignity and prestige of the profession of certified accountant, ensure
for the respect of ethical and deontological principles and to defend interests, rights
and prerogatives of its members;
c) Recognizing the professional qualifications of the profession of certified accountant;
CHAIR OF THE COUNCIL OF MINISTERS
9
d) To promote and contribute to the further outreach and vocational training of your
members, specifically through the organization of actions and programs of
vocational training, courses and colloquia;
e) Define professional acting technical standards and regulations, having in
consideration of the standards emanating from the Accounting Normalization Commission and
of other bodies with competences in the matter;
f) Represent the certified accountants before any public entities or
private;
g) To organize and keep up to date the registration of certified accountants;
h) Certify, whenever it is requested, that certified accountants if
they find in the full exercise of their rights under the terms of this Statute;
i) Organizing and regulating the professional internships, in the terms of the present
Statute;
j) Promoting, regulating and directing the examinations of accountants to accountants
certificates, in accordance with this Statute;
k) Promote the publication of a newsletter or magazine, with objectives of providing
up-to-date information in the technical, scientific and cultural areas;
l) Collaborate with any entities, national or foreign, in the foment and
carrying out studies, research and work aiming at the enhancement of
matters of an accounting and tax nature;
m) To propose to the legally competent entities measures relating to the defence of the exercise
of the professional activity of certified accountants and their interests
professionals and participate in the drafting of the legislation on the same;
n) Exercising the disciplinary power over certified accountants, under the terms of
this Statute;
CHAIR OF THE COUNCIL OF MINISTERS
10
o) Establish principles and standards of professional ethics and deontology;
p) Define, for the purposes of the provisions of Article 10 (3), after prior consultation with
Tax Authority and Customs Authority (AT), the means of proof of the quality of
certified accountant;
q) To promote and support the creation of complementary social security systems for
certified accountants;
r) Implement, organize and execute quality check systems of services
provided by certified accountants;
s) Designing, organizing and implementing, for its members, training systems
compulsory professional, under the terms of this Statute;
t) To propose the creation of specialty colleges, 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.
Article 4.
Insignia
The Order is entitled to adopt and to use symbol, standart and seal of its own.
Article 5.
Representation
1-A Order is represented, in judgment and outside of it, by the Bastonary or, in the cases of
impediment of this, by the vice-president of the board of directors.
2-A Order may intervene, as an assistant, in the judicial proceedings in which it is part one
of its members and in which they are concerned with matters relating to the exercise of the
profession.
CHAIR OF THE COUNCIL OF MINISTERS
11
Article 6.
Collaboration
1-A Order can be filmed in organisms from the area of your specialty and make-up
represent or participate in congresses, meetings and other manifestations of character
technical or scientific, in Portugal and abroad.
2-A Order may, in the context of the exercise of its tasks, request the collaboration that
prove to be appropriate to public entities as well as to private entities.
Article 7.
Revenue and collection
1-Constitutions revenue of the Order:
a) The product of the registration fees and quotas of its members;
b) The fees charged for the provision of services;
c) The incomes of the patrimony patrimony;
d) The product of heritages, legacies and donations;
e) The product of fines;
f) The product of publications, colloquia, congresses and benefits of services,
permanent or occasional, carried out by the Order;
g) Any other recipes provided for in the law.
2-Compete the Order to proceed to the liquidation and collection of its revenue, including the
quotas and fees, as well as fines and too much revenue.
3-In the event of non-payment within the time limits due to the amounts resulting from the
collections of the revenue provided for in paragraph 1, is dispatred notice by registered letter with
warning of recetion or by electronic transmission of data.
Article 8.
CHAIR OF THE COUNCIL OF MINISTERS
12
Administrative tutelage
The administrative tutelage on the Order rests with the member of the Government responsible for the area
of the finances.
CHAPTER II
Exercise of the profession
Article 9.
Professional title and exercise of the profession
1-Designate by certified accountants the professionals enrolled in the Order, us
terms of this Statute, by giving them allotted, in exclusivity, the use of that title
professional, as well as the exercise of the respect profession.
2-Are also certified accountants, after enrollment in the Order and for the effects
predicted in the previous number:
a) The national professionals of Member States of the European Union and of Space
European Economic, which will come to the recognition of the respects
professional qualifications, pursuant to the terms set out in Law No. 9/2009, 4 of
March, amended by Laws 41/2012, of August 28, and 25/2014, of 2 of
may, in the terms of this Statute;
b) The professionals who have obtained the qualifications outside Portugal, in
conditions of reciprocity, provided that they obtain the equiparation of qualifications
required and fulfil the remaining requirements for enrollment, in the terms
provided for in this Statute and in the remaining legislation in force.
3-They may also exercise the activity the professionals referred to in Article 121.
4-The professionals mentioned in the n. ºs 2 and 3 who exercise in Portugal the profession of
CHAIR OF THE COUNCIL OF MINISTERS
13
certified accountant are subject to the applicable professional and deontological rules
to Portuguese certified accountants, without prejudice to the rules of the State of origin
to which they should continue to subject themselves.
Article 10.
Professional activity
1-A enrollment in the Order allows for the exercise, in exclusive, of the following activities:
a) To plan, organize and coordinate the execution of the accounting of the entities,
public or private, who own or who should own accounting
organized by the officially applicable account plans or the system of
accounting normalization, as the case, while respecting legal standards, the
current accounting principles and the guidelines of entities with
competencies in accounting standards;
b) Take responsibility for technical regularity, in the accounting areas and
tax, of the entities referred to in the preceding paragraph;
c) Sign up, jointly with the legal representative of the entities referred to in the
a ), the respective financial statements and tax statements, making proof of the
its quality, in the terms and conditions set out by the Order, without prejudice to the
competence and responsibilities committed by commercial and tax law to the
organ respects;
d) On the basis of the elements made available by taxpayers for whose
accounting to be responsible, take responsibility for the supervision of the
declarative acts for social security and for tax purposes related to the
processing of wages.
2-Compete, still, to those enrolled in the Order:
a) Perform consultancy duties in the areas of accounting, taxation and
social security;
CHAIR OF THE COUNCIL OF MINISTERS
14
b) Intervene, in representation of the taxable persons by whose charities are
responsible, in the graceful phase of the tax procedure, in the framework of matters
related to their specific skills;
c) Perform any other functions defined by law, related to the
exercise of the respects functions, specifically those of expert appointed by the
courts or other public or private entities.
3-Understand by technical regularity, for the purposes of the provisions of the paragraph b ) of paragraph 1, the
execution of the accounting pursuant to the provisions laid down in the normations
applicable, having by supporting the documents and the information provided by the organ of
management or by the entrepreneur, and the decisions of the professional in the accounting framework, with
seen to the achievement of a faithful and true image of the company's heritage,
as well as sending it to the competent public entities, in the legally
defined, accounting and tax information defined in the legislation in force.
4-The duties of expert referred to in the c ) of paragraph 2 comprise, in addition to the object
defined by the court in the context of judicial periings, the conformity assessment of the
accounting execution with the legally applicable standards and guidelines and the level of
representation, by accounting information, of the patrimonial reality that underlies it.
Article 11.
Modes of exercise of the activity
1-Certicertified accountants can exercise their activity:
a) As independent professionals;
b) As partners, administrators or managers of a professional society of
certified accountants or an accounting society;
CHAIR OF THE COUNCIL OF MINISTERS
15
c) Within the framework of a public employment legal relationship, as workers who
carry out public functions, provided that they exercise the profession of accountant
certified in the direct and indirect administration of the State or in the administration
regional or local;
d) Within the framework of an individual contract of work concluded with another
certified accountant, with a society of professionals, with another person
collective or with an entrepreneur on an individual's behalf.
2-With the exception of the situations referred to in paragraph 6 of the following article and the provision of
services within accounting societies as partners or members of the
management or administration, certified accountants celebrate, obligatorily,
in writing, with the entities referred to in para. a ) of paragraph 1 of the previous article, the contract
of the provision of services referred to in Article 68 (5), and shall assume, in that
document, personnel and directly, the responsibility for accounting for your post.
Article 12.
Conformation of activity
1-Certitable accountants who exercise their activity in the framework of a
individual contract of employment can only provide services to a number of entities
whose accumulated score is not more than 22 points, without prejudice to the provisions of the
following numbers.
2-In relation to certified accountants who are proven to exercise their respective duties,
CHAIR OF THE COUNCIL OF MINISTERS
16
the main title, as independent professionals or under a contract
individual of work with another certified accountant, with a society of
accounting or with a professional society of certified accountants, the limit
referred to in the previous number is 30 points.
3-Should certified accountants not exercise their duties as a main title, the
your score is reduced to 11 points.
4-The limits provided for in the preceding paragraphs may be outdated and maintained
where excess points result, exclusively, of the increase in the volume of
business of the entities to whom the certified accountant, in the previous financial year, already
provided its services.
5-The scoring limits set out in this article are waived if
to substantiate, through quality control, that the applicant brings together the conditions
required by the derogation required.
6-Should the certified accountant exercise his / her activity under a contract
individual of work celebrated with another certified accountant, with a society
professional accountant of certified accountants or with an accounting society whose
management be constituted, exclusively, by certified accountants, the score that
it is assigned to it, in the terms of this article, take advantage of, provided that the accountant
certificate expressly manifests this will, exclusively to those entities,
on the terms and conditions to be defined by the Order.
7-In the cases referred to in the preceding number, the score gets captive from those entities, not
and may, as long as the employment contract is maintained or while the accountant
certificate do not expressly express the contrary will, be used by this in
any other situations.
CHAIR OF THE COUNCIL OF MINISTERS
17
Article 13.
Scoring
1-For the purposes of the limit set out in the preceding Article, the entities referred to in the a ) from the
Article 10 (1) are punctuated with reference to the total of its turnover
(PL = thousands of euros), according to the following table:
Volume of business
(V-thousands of euros) Points
V ≤ 450.................................... ≤ 450....................... 0.5
450 < V ≤ 950.................................... ≤ 950................ 1
950 < V ≤ 3000.................................... ≤ 3000.............. 2
3000 < V ≤ 9250................................................... 3
9250 < V ≤ 18500................................................ 4
18500 < V ................................................... 5
2-The volume of business referred to in the preceding paragraph is always the corresponding to the
last exercise closed.
3-Inactive companies or whose activity is temporarily suspended are not
considered for punctuation purposes, and this situation shall be proven before
the Order.
Article 14.
Reporting of the activity
1-By the end of the month of September of each year, or in the 30 days subsequent to the beginning or
to the cessation of functions, certified accountants communicate to the Order that they are, or that
were, responsible for the accountants of the entities established in territory
national referred to in para. a ) of Art. 10 (1), mentioning still the respect
identification, tax identification number, and turnover relative to the last
CHAIR OF THE COUNCIL OF MINISTERS
18
exercise ended, in the terms and for the effects of the provisions of the previous article.
2-For the purposes of the provisions of the preceding paragraph, the total turnover shall be deemed to be
of the income considered in the income statement, or, in the case of the start of
activity, the amount inscribed in the respective statement.
3-The members of the organs of the Order, and personal respect, shall not disclose or use,
except in the cases expressly provided for in the law, the information that they have taken
knowledge by virtue of the provisions of paragraph 1.
CHAPTER III
Members
Article 15.
Categories
1-Can enrol in the order natural persons and professional societies of
certified accountants.
2-A Order has effective members, honorariums and trainees.
3-Has the quality of effective member, the certified accountant and the professional society
that you find yourself inscribed in the Order in the respect of quality.
4-Has the quality of honorary member the natural or collective person, national or
foreign, which is as such distinguished by the Order, by virtue of high merit and
of relevant contributions rendered to the Order or in the exercise of the profession.
5-Has the quality of a trainee member, the candidate the certified accountant registered in the
Order in the quality respect.
6-The status of a trainee member shall be governed by the provisions of this Statute and the
enrolment regulation, internship and professional examination.
Article 16.
Acquisition and loss of the quality of honorary member
CHAIR OF THE COUNCIL OF MINISTERS
19
The quality of an honorary member is conferred by deliberation of the general meeting, under
proposal of the board of directors, obeying the loss of this quality to the same formalism.
Article 17.
Rights of honorary members
They are the rights of the honorary members:
a) Participate in and benefit from the social, cultural, technical and scientific activity of the Order;
b) Inform yourself of the activities of the Order.
CHAPTER IV
Obtaining, suspension and loss of the quality of certified accountant
Article 18.
Conditions of enrollment
1-Are general conditions of enrolment as a certified accountant:
a) Having idoneity for the exercise of the profession;
b) Not being inhibited from the exercise of the profession nor being in a situation of
incompatibility, in the terms set out in this Statute and too
applicable regulations;
c) Have not been declared unable to manage their people and goods by
sentence carried forward on trial;
d) Possess the educational qualifications required in the following article;
e) Attend, curricular or professional internship and get approval in exam, the
CHAIR OF THE COUNCIL OF MINISTERS
20
arrange and carry out by the Order, in the terms set out in this Statute and in the
internship regulation.
2-For the purposes of the provisions of the paragraph a ) from the previous number, assume non-idogens
for the exercise of the profession:
a) Those convicted of the practice of felony felony, with sentence carried on trial
of a fiscal, economic or financial nature, save if granted to rehabilitation;
b) Those who provide false statements at the time of enrollment;
c) The declared contumazes.
3-A The verification of the lack of idoneity competes with the jurisdictional board and is always
object of disciplinary process.
4-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 paragraph 1,
as long as there is reciprocal treatment, on the part of their country of origin, and may be
required the requirements of the following number.
5-The national applicants of Member States of the European Union may be required to
stage or proof of aptitude, as a measure of compensation in the
terms set out in Law No. 9/2009 of March 4, as amended by the Laws 41/2012, of
August 28, and 25/2014, of May 2 and in the internship regulation.
Article 19.
Educational attainment
It constitutes academic habilitation to apply for enrolment as a certified accountant:
a) The academic degree of licentiate, master or doctor in the area of accounting,
management, economics, business sciences or taxation conferred by a
Portuguese higher education institution;
b) A foreign higher academic degree in one of the areas referred to in the
CHAIR OF THE COUNCIL OF MINISTERS
21
previous, which has been declared equivalent to the degree of licentiate, master or
doctor, or recognized as producing the effects of one of these degrees.
Article 20.
Inscription
1-The application for enrolment as a certified accountant is directed to the bastonary, by
electronic transmission of data, through the site at the Internet of the Order, being
accompanied by copy of the following documents:
a) Civil and tax identification document;
b) Certificate of the criminal record, issued in the three months leading up to the date of
delivery of the documents;
c) Supporting documents of the academic qualifications;
2-The certified accountant entered in the terms of this Statute shall be issued a
respects professional ballot.
Article 21.
Professional societies of certified accountants
Enrollment in the Order of professional corporate accountants of certified accountants is admitted
that fulfil the requirements set out in Chapter XI of this Statute.
Article 22.
Accounting societies
1-The societies whose social object is the provision of accounting services and which do not
they fulfil the conditions of enrolment as professional corporate accountants
certificates must designate a certified accountant to perform the duties of
CHAIR OF THE COUNCIL OF MINISTERS
22
technical director.
2-The technical director referred to in the preceding paragraph communicates to the Order, on the deadline
maximum of 15 days from the date of its designation, the complete identification of the
society where it exercises such functions and the date of the commencement of the exercise of them.
3-The certified accountant designated under the terms of paragraph 1 is technically independent
in the performance of their duties and guarantees the fulfilment of the statutory duties and
deontological purposes provided for in this Statute and in the Deontological Code, as well as
in the regulations and guidelines issued by the Order.
4-A The omission of the duty of communication provided for in paragraph 2 makes incurring the accountant
certificate designated as technical director in disciplinary liability on the terms
of this Statute.
5-The technical director may still incur a sympathetic disciplinary responsibility, by the
possible errors or omissions committed by the certified accountant who has drawn up and
signed the financial statements and tax declarations.
Article 23.
Public record
1-A Order makes available, with a character of permanence, on its website, the list
updated from the effective members, with the information elements referred to in the
points c ) and and ) of Article 23 of Law No 2/2013 of January 10.
2-A Order publishes, on its website, quarterly, the relationship of the members who,
in the respect period, see dewound the suspension or cancellation of your enrollment.
Article 24.
Suspension or voluntary cancellation of enrollment
1-Members of the Order may apply for the board to hold the board for suspension or
voluntary cancellation of your enrollment.
CHAIR OF THE COUNCIL OF MINISTERS
23
2-Members whose enrollment has been suspended or cancelled, pursuant to the number
previous, they cease to be able to invoke the professional title and to exercise the corresponding
activity, owing to return to the Order the respectful ballot and other documents
identifications.
3-During the period of the suspension, the value of the quota is reduced by half.
4-A suspension or voluntary cancellation of enrollment are communicated by the board
directive to the AT and to the entities to whom certified accountants were providing services.
Article 25.
Suspension or officious cancellation of the inscription
1-Whenever your members are said to be interested in exercising their profession, by decision
judicial carried forward on trial, the Order, after notification, considers officialciously
suspended for respect enrollment for the given period.
2-A Order unofficially cancels the enrolment of certified accountants when it has
knowledge of your demise.
3-The suspension referred to in paragraph 1 shall apply to the provisions of paragraph 2 of the preceding Article.
Article 26.
Re-enrollment after suspension or voluntary cancellation
1-Members whose enrollment has been suspended or cancelled at their request, may, the
all the time, apply for the board of directors for your re-registration.
2-A Order may require the person concerned to submit the examination, whenever the suspension is
extend for a period of more than two years.
3-The examination referred to in the preceding paragraph may not be required, whenever the person concerned
demonstrate, in the application submitted pursuant to paragraph 1, that, in the course of
suspension, exercised duties in matters relating to the exercise of the profession.
4-The application provided for in paragraph 1 is instructed with the certificate of the criminal record.
CHAIR OF THE COUNCIL OF MINISTERS
24
5-The member who has, voluntarily, cancelled the inscription, may re-sign up since
respect the conditions elenced in Article 18.
CHAPTER V
Access to the profession
Article 27.
Definition, goals and duration of the professional internship
1-Understanding by professional internship the exercise of practices within the scope of the profession of
certified accountant, on the part of a candidate, under the tutelage of a patron.
2-A The organisation and regulation of the professional stage are the exclusive competence of the
Order.
3-The professional stage aims at the following objectives:
a) Give whom you post training recognized as sufficient for access to
profession of certified accountant, under the terms of this Statute, a
specific experience, which facilitates and promotes your insertion into the activity
professional;
b) Complementing and perfecting the socio-professional skills and the
knowledge of the deontological rules.
4-The professional stage can be started at all time, without prejudice to the provisions of the
the following number, and has the duration of at most 12 months, with a minimum of 800
hours.
5-Applicants who have completed the internship, must apply for submission of the exam,
CHAIR OF THE COUNCIL OF MINISTERS
25
in the terms set out in Article 33 (2), within the maximum period of two years counted from the
term of completion of the academic base permitting the application or after the date of
completion of the master's degree or doctorate for candidates pursuing their
studies in the areas mentioned in Article 19.
6-A celebration and maintenance of personal accident insurance and insurance of
professional civil liability are not mandatory during the professional stage.
Article 28.
Dispensation from the professional stage
1-Applicants are exempt from the realization of the professional stage whenever
hajam carried out curricular internship or disclose possessing professional experience.
2-For the purposes of the provisions of the preceding paragraph, it shall be deemed to have carried out internship
curriculum the one which, within the framework of the academic habilitation referred to in Article 19,
has been approved in curriculum unit with the nature of internship or project
how to aim to provide an experience or simulation of experience
specific that it facilitates and promotes the insertion into the professional activity of the accountant
certificate.
3-Understand for professional experience, for the effects of the internship dispensation
professional:
a) The experience of at least three years in the provision of accounting services and
too much related activities in entity legally obliged to dispose of
certified accountant; or,
b) The experience of at least three years in entity accounting services
public who have organized accounting in accordance with the plan of
legally applicable accounts.
CHAIR OF THE COUNCIL OF MINISTERS
26
4-A The professional experience is subject to prior attestation to the Order, in the
terms set out in the internship regulation.
Article 29.
Suspension of the internship
1-The request for suspension of the internship should be directed to the bastonary and requested, from
common agreement, between the patron and the trainee.
2-A suspension has the minimum duration of 60 days and maximum of one year.
3-The bastonary notifies the patron and the trainee member of the decision on the application for
suspension, within a maximum of 30 days, after receiving the same.
4-The restart of the internship must be communicated in advance, in writing, to the bastonary by the
patron and by the trainee member.
Article 30.
General and specific duties of the trainee
1-Constituent general duties of the trainee member:
a) Respect the general statutory and deontological principles defined in the present
Status and the Deontological Code of Certified Accountants;
b) Defend the purposes and prestige of the Order and the profession of certified accountant;
c) Identify yourself in the quality of a trainee member whenever you intervene in
any act of a professional nature;
d) Do not assume during the period of internship functions that by law or regulation
applicable, be unique to the effective members of the Order;
e) To integrate, from the beginning of the internship, of the legislative changes related to the
CHAIR OF THE COUNCIL OF MINISTERS
27
performance of the profession and follow up with the evolution of techniques and methods of
own work of the profession.
2-Constitute specific duties of the trainee member for with the Order:
a) Inform about the changes of professional internship domicile, owing to
changes of domicile and any other facts that may influence in the
enrolment being communicated, in writing, to the Order, within five days;
b) Pay, in the agreed deadlines, the emoluments, fees and other charges
that are due to the Order;
c) Elaborate the internship dossier and keep it up to date.
3-Constitute specific duties of the trainee member to the patron:
a) Collaborate with the patron and do the work entrusted to you, since
that compatible with the activity of a trainee member;
b) Scrupulously comply with the rules, conditions and limitations of use of the
office of the patron;
c) Store respect and loyalty to the patron;
d) Maintain professional secrecy in the terms set out in this Statute and in the
Code Deontological Code.
Article 31.
Rights of the trainee
During the period of the internship, the trainee member is entitled:
a) To the appropriate professional monitoring by the patron for the exercise of the
their functions;
b) To access to the library of the Order;
CHAIR OF THE COUNCIL OF MINISTERS
28
c) To attend training actions or other events promoted by the Order in
conditions identical to those of the effective members.
Article 32.
General conditions, duties and rights of the patron
1-You can only take on the sponsorship of internships, certified accountants who comply
the following requirements:
a) Effective and continuous exercise of the profession for the past five years, proven
upon enrolment in the Order and the declaration of commencement of duties, pursuant to the
provisions of Article 13;
b) Not to have been applied for disciplinary sanction more serious than warning
in the last five years.
2-When accepting a trainee member the patron becomes bound to:
a) To provide the trainee member with access to the stage of realization of the internship;
b) Orient, advise and inform the trainee member diligently;
c) Draw up at the end of the stage a reasoned opinion, in the terms provided for in the
enrolment regulation, internship and professional examination.
Article 33.
Examination of access
1-The final stage examination is intended to assess the professional capacity of the candidate,
as well as checking the knowledge relating to the Deontological Code, having in
to ensure standards of performance compatible with the proper exercise of the
profession of certified accountant.
2-Are admitted to examination the candidates who have completed the curricular internship or
professional, or of the latter have been waived, in the terms provided for in the article
28.
CHAIR OF THE COUNCIL OF MINISTERS
29
3-Are established, in each year, at least two periods of enrollment for achievement
of the access examination.
4-The final result of the exam has one of the following mentions: "Approved" or " No
Approved ".
5-The candidate who obtains the minimum grade of 10 on a scale of 0 is deemed to be approved
to 20 values.
CHAPTER VI
Colleges of specialty
Article 34.
Creation and constitution
1-A Order has the following colleges of the specialty:
a) Financial accounting;
b) Accounting for management;
c) Public accounting;
d) Taxes on consumption;
e) Taxes on income;
f) Taxes on heritage;
g) Gracious tax procedure;
h) Social security.
2-Each college is made up of all effective members with at least 10 years of
professional experience and who demonstrate relevant knowledge or experience in the
respects area.
3-Access to the category of specialists is done upon presentation of application and its
CHAIR OF THE COUNCIL OF MINISTERS
30
acceptance and subjection, as a rule, to the evidence of admission, under the responsibility of the directions
of the respected colleges, all in the terms of the regulation of colleges.
4-It is assigned, in exclusive, the title of expert to the members enrolled in the colleges to
which refers to paragraph 1.
Article 35.
Organization of specialty colleges
1-Each college is headed by a specialty board composed of a president
and two vowels, experts or people of recognizable merit in the respective areas
designated by the board of directors.
2-To the specialty board of each college competes, namely:
a) Organizing the process of admission, under the statute and the regulation of the
specialty colleges;
b) To foster the study of the subjects of the specialty respect;
c) Elaborate and keep up to date the registration of the members with the title of specialists;
d) To ensure scientific and technical valorisation of the members ' respects.
Article 36.
Regulation
The board of directors, heard the jurisdictional board, presents to the general meeting the
proposal for a regulation of colleges.
CHAIR OF THE COUNCIL OF MINISTERS
31
CHAPTER VII
Organization
SECTION I
General provisions
Article 37.
Organs of the Order
The Order pursues its purposes and assignments through the following bodies:
a) General assembly;
b) Bastonary;
c) Board of directors;
d) Jurisdictional council;
e) Tax advice.
Article 38.
Deliberations
1-The deliberations of the collegial bodies of the Order are taken by a majority.
2-The deliberations of the organs of the Order may be the object of contentious imputation,
in the terms of the law, for administrative courts.
3-Irrespective of the means of information used by the Order, its deliberations,
regulations or other provisions, the default of which is liable to procedure
discipline, are published in the 2 th grade of the Journal of the Republic .
Article 39.
CHAIR OF THE COUNCIL OF MINISTERS
32
Duration of the mandates
1-A The length of the term of office of the holders of the organs of the Order is four years,
renewables the respected mandates for one time.
2-No member can be simultaneously elected to more than one office in the organs
of the Order.
3-Alternate Members are called upon to perform duties in the Order according to
ordering they occupy on the list.
Article 40.
Extinguishing of the mandate
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) The lack, without a justified reason, to three meetings followed or six interpolated;
c) The application for resignation, by reason of force majeany and duly substantiated,
once accepted and as soon as you take possession of the successor;
d) The decision handed down in disciplinary proceedings that determines the application of sanction
of suspension or expulsion, once made definitive.
SECTION II
General assembly
Article 41.
CHAIR OF THE COUNCIL OF MINISTERS
33
Constitution
1-A General assembly consists of all the effective members who are in full
enjoyment of your rights.
2-Members of the Order may make themselves represent, in the general meeting, on the other
member.
3-For the purposes of the provisions 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 filed in the Order during
five years.
5-The member of the Order appointed as a representative may only represent one another
member.
6-In the electoral assemblies voluntary representation is not allowed.
Article 42.
Competence
They are of the competence of the general meeting:
a) Appreciate and vote on the budget and plan of activities;
b) Appreciate and vote on the annual report, the accounts of the financial year and the annual report of the
tax advice;
c) To appreciate and vote on the proposed amendments to the Statute;
d) Approve the regulations of the Order, as well as set the application fee, quotas and
approving the proposal to set up specialty colleges;
e) Discuss and approve the holding of referendums;
f) Decide on the assignment and loss of the quality of honorary member.
CHAIR OF THE COUNCIL OF MINISTERS
34
g) Electing the commission of fixing the remuneration of the holders of the social bodies;
h) Approve your regiment.
Article 43.
Table of the general meeting
1-A The table of the general assembly is composed of a president, a vice president, two
effective secretaries and two deputy secretaries, elected in general assembly.
2-Incumbent to the president of the table:
a) Convene the meetings and direct the proceedings;
b) Sign the atas;
c) Give possession to the elected members for the organs of the Order;
d) Despatch and sign the expedient that concerns the table;
e) To propose, to the general meeting, amendments to the electoral regulation.
3-In the impediment of the president of the table, he performs the duties the vice-
president.
4-Compete to the Secretaries perform the duties assigned to them by the
chair of the table.
5-In the electoral assemblies, the president of the table is coadjured by the remaining elements,
to compete with you to manage all the acts inherent in the elections, in the terms of the regulation
election in force.
Article 44.
List of presences
CHAIR OF THE COUNCIL OF MINISTERS
35
1-The chairman of the table of the general meeting shall promote the organization of the list of the
members of the Order who are present or represented at the beginning of the meeting.
2-A The list of attendance shall state the name and professional domicile of each of the
members present and the name and professional domicile of each of the members
represented, as well as of their representatives.
3-A attendance list shall be initialed, in the place of respect, by the members present and
by the representatives of the absentee members.
Article 45.
Ordinary and extraordinary assemblies
1-A General assembly meets in ordinary session:
a) In the course of the 1. quarter of each year, for discussion and vote of the report and
accounts presented by the board of directors and of the report and opinion of the board
tax for the previous calendar year;
b) In December of each year, for discussion and approval of the activity plan and
of the annual budget for the following year, drawn up by the board of directors;
c) Quadriennially, in the 2 th semester, functioning as an electoral assembly, for the
election of the members of the general assembly, the bastonary, the board of directors, of the
jurisdictional council and tax council.
2-A General assembly meets extraordinarily, on the initiative of the president of the table or
whenever this is requested by the bastonary, by the board of directors, by the board
tax or for 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 quarters of the applicants.
Article 46.
Convocation
CHAIR OF THE COUNCIL OF MINISTERS
36
1-A General assembly must be convened by the Chair of the table, by direct communication
to members of the Order, by means of electronicity, being simultaneously disclosed on the site
of the Order on the Internet.
2-A convocation of the general assembly will be done with a minimum of 15 days in advance
and in it will build the indication of the place, the day and time of the assembly, as well as the order of the
work.
3-A convocation of the assembly referred to in para. c ) of Article 45 (1) is made with 90
days in advance.
4-In excecional case, duly justified, the convening of the general meeting may
be done with a minimum of eight days in advance.
Article 47.
Quorum
1-A General assembly may deliberate, at first convocation, when it is present or
represented the majority of the members.
2-In second convocation, the general meeting may deliberate whatever the number of
members present or represented.
3-In the convening of a general meeting it may be soon fixed a second
convocation, for an hour later, should the general assembly not be able to gather in the first
hour marked by lack of the number of members required.
Article 48.
Deliberations
1-The deliberations of the general meeting shall be taken by a majority of votes of the members
present and represented pursuant to this Statute.
2-A The general assembly can only deliberate on the matters contained in the respective order of the order of
CHAIR OF THE COUNCIL OF MINISTERS
37
work, being void of deliberations on others that do not build on the respect
convenor and, as well, those that contravenes the law, the present Statute and the
internal regulations of the Order.
SECTION III
Bastonary and directional advice
Article 49.
Competence of the Bastonary
1-Compete to the bastonary:
a) Carry out the deliberations of the board of directors;
b) Represent the Order, in judgment or outside of it, without prejudice to the provisions of paragraph r)
of Article 55;
c) Drive the services of the Order;
d) Drive the regular publications of the Order;
e) Convene the meetings of the board of directors 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 on a monthly basis, to the board of directors and to the tax board, the balts of
operating and budget implementation;
i) Exercise the remaining powers that the law and regulations confirm to you.
2-The bastonary may delegate, one or more of its competences, in other members of the
directional board.
Article 50.
CHAIR OF THE COUNCIL OF MINISTERS
38
Composition of the board of directors
1-The board of directors consists of a chairman, who is the bastonary, by a deputy
president and by five vowels, elected in general assembly.
2-On the date of the election of the effective members, four alternates are also elected.
Article 51.
Operation of the board of directors
1-The board of directors gathers fortnightly, when summoned by the bastonary, or the
solicitation, in writing, of the majority of its members, indicating the order of work.
2-Per each meeting is washed an minutes which, after approved, is signed by all the
members present.
Article 52.
Competence of the board of directors
It is incumbent on the board to:
a) Elaborate, up to November 30 of each year, the activities plan and the budget
for the following calendar year;
b) Raise the revenues and authorize the expenses of the Order, in the terms of the budget
approved in general assembly;
c) Present annually to the general meeting the report and accounts relating to the year
previous civil;
CHAIR OF THE COUNCIL OF MINISTERS
39
d) Approve the organizational structure of the Order;
e) Deliberating on the creation of standing or any standing committees;
f) To propose to the general assembly the cast of the colleges of the specialty to be created and designate
the members of the specialty boards;
g) To implement decisions in disciplinary matters;
h) Deliberating on the list of members enrolled in the Order and respecting amendments, the
advertise in accordance with the provisions of Article 23;
i) Participate in the competent entities the suspension and expulsion sanctions
applied to members of the Order;
j) Appreciate and draw up draft regulations and submit them to the general assembly,
with the prior opinion of the jurisdictional council;
l) Proceed to the disclosure of the conditions of access provided for in Article 18;
m) Give your indicative laureate about fees, when requested by entities
public, or, existing dispute, by the intervening parties;
n) To propose to the general meeting the change in the value of enrolment fees, quotas and
fees;
o) Deliberating on the institution and regulation of training systems
professional;
p) Practise all too many acts leading to the achievement of the purposes of the Order and take
deliberations in all matters that are not within the exclusive competence and
specific to other organs;
q) Through the vice-president, represent the Order, in judgment or out of it, in the case
of impediment of the bastonary;
r) Approve your regiment.
CHAIR OF THE COUNCIL OF MINISTERS
40
SECTION IV
Court of law
Article 53.
Composition
1-The jurisdictional board is composed of a president and four vowels, elected in
general assembly.
2-At the date of the election of the effective members two alternates are also elected.
Article 54.
Competence
The jurisdictional council candles for the legality of the activity exercised by the organs of the Order and
exercises the disciplinary powers under the law and the Statute.
Article 55.
Health
1-The jurisdictional council brings together and deliberates in plenary for the exercise of the functions of
legal supervision and to appreciate and deliberate on disciplinary matters in the following
situations:
a) Disciplinary proceedings instituted against any of the members of the organs of the
Order;
b) Proceedings of Inquiry aimed at ascertaining possible liabilities of
members of the organs of the Order;
c) Processes of rehabilitation;
CHAIR OF THE COUNCIL OF MINISTERS
41
d) Processes of verification of lack of idoneity;
e) Appreciate the resources of the decisions to implement the disciplinary sanctions of
suspension and expulsion.
2-The jurisdictional council meets in section, consisting of three of its members
designated to carry out duties during the term of office for the financial year
too much disciplinary functions.
Article 56.
Supervision
1-In the execution of its legal supervision activity the jurisdictional board may apply
to the board of directors information on any matter or deliberation for appreciation
of its legality.
2-In particular, the jurisdictional board competes to give an opinion on the legal compliance,
in the following subjects:
a) The issue or issues to subject the referendum, to the assessment of its compliance
with the law and the Statute;
b) The proposed amendments to the Statute to be present to the general meeting;
c) The draft regulations drawn up by the board of directors.
3-Compete still to the jurisdictional council to draw up and approve your regiment.
Article 57.
Discipline
To the jurisdictional board compete in discipline:
a) To institute and decide disciplinary and inquiry processes, as well as to appoint the
instructor, who should preferably be licensed in law and not be
certified accountant;
CHAIR OF THE COUNCIL OF MINISTERS
42
b) Issue opinion as to the existence of actionable situations of procedure
discipline in the exercise of the profession, where this is requested by
any member.
Article 58.
Assignment of technical advice
In the performance of its duties, the jurisdictional board may propose to the board
directive the designation of expert advisors, particularly of the accounting areas,
tax, legal and social security, for with it to collaborate in the exercise of their
functions.
SECTION V
Tax advice
Article 59.
Composition
1-The tax council shall be constituted:
a) By a president; and
b) By a vowel.
2-The tax council further integrates an Official Reviewer of Accounts.
3-At the date of the election of the effective members two alternates are also elected.
Article 60.
Competence
CHAIR OF THE COUNCIL OF MINISTERS
43
Compete for the tax council:
a) Scrutinize compliance with the plan of activities and the budget of the Order;
b) To 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 board of directors;
d) Elaborate, whenever the convenient julgue, reports of your activity, being
compulsorily drawn up one, annually, which is submitted to the general meeting
of approval of accounts;
e) Issue the opinions that the governing board requests you, within the framework of its
competencies.
f) Approve your regiment.
CHAPTER VIII
Elections and referendums
SECTION I
Elections
Article 61.
Conditions of eligibility
They can only be elected to the organs of the Order the effective members with enrollment in
vigour.
Article 62.
Applications
1-A Election for the organs of the Order is held by single list and depends on the presentation
CHAIR OF THE COUNCIL OF MINISTERS
44
of applications to the chairman of the general meeting table.
2-They can only apply for election to the organs of the Order persons.
3-Can only apply:
a) To the post of Bastonário or member of the jurisdictional board, accountants
certificates with at least 10 years of enrolment;
b) To the post of a member of the board, members with five years of
inscription.
4-The deadline for submission of the candidate lists ends 60 days before the scheduled date
for the electoral act.
5-Application proposals are subscribed to by a number of 500 accountants
certificates, with enrollment in force, and must include the individualized list of the
candidates for all organs, with their acceptance statement of acceptance, the programme of
action and the identification of the underwriters.
Article 63.
Date of achievement
1-Elections must take place in the last quarter of the year in which the term of office ends
elected bodies, being the presential vote, by correspondence or by electro-means,
on the terms to be defined by the electoral regulation, by doing so on the date that is designated
by the president of the general assembly's desk.
2-In elections for the organs of the Order, whenever there are more than two lists
competitors and none of them get absolute majority of votes there is place a second
returns to be held, in the following 15 days, between the two most voted lists.
3-In the case of a lack of quorum or removal of the elected bodies, the election is carried out
interim for that body, in the terms of electoral regulation, to which it must take place
CHAIR OF THE COUNCIL OF MINISTERS
45
in the three months following the occurrence of such facts.
4-Only have the right to vote the natural members of the Order in the full exercise of the
your rights.
SECTION II
Referendums
Article 64.
Object
1-A Order may hold referendums, at the national level, with binding character,
incinquishing on issues that the board of directors consider sufficiently relevant.
2-The questions should be formulated with clarity and for yes or no answers.
3-The proposals for a referendum, including those provided for in Article 65 (4), shall be
submitted and voted in general assembly, obtaining the prior opinion of the council
jurisdictional as to its legality and compliance with the Statute.
4-The questions regarding matters of the exclusive competence of any organ of the
Order, can only be submitted to referendum upon request from that body.
Article 65.
Organization
1-Compete to the board of the board to propose the date of the referendum and arrange the respect
process.
2-The content of the issues to be submitted to the referendum should be the subject of enlightenment and debate
together with all members of the Order.
3-Without prejudice to the provisions of the following number, proposals to amend the issues to
submit the referendum must be directed, in writing, to the board of the governing board, during the
period of clarification and debate, by natural members of the Order duly
CHAIR OF THE COUNCIL OF MINISTERS
46
identified.
4-The referendum proposals subscribed to by a minimum of 3% of the natural members of the
Order in the full enjoyment of your rights may not be object of change, save
opinion contrary to the jurisdictional board.
Article 66.
Effects
1-The binding effect of the referendum depends on the number of voters being more than half
of the effective members enrolled in the electoral notebooks.
2-The results of the referendum are released after the clearance.
CHAPTER IX
Rights and duties
Article 67.
Rights
1-The certified accountants have, relatively to whom they provide services, the following
rights:
a) Get all the documents, information and too much elements that you will need
for the exercise of their duties;
b) Require confirmation, in writing, of any instruction, when they consider it
required;
c) Ensure that all the operations that occurred are duly supported and that
have been fully transmitted to you;
d) To receive punctually the salaries or fees to which they are entitled.
2-Certified Accountants have, in respect of the Order, the following rights:
a) Request the issuance of the professional ballot respect, and may this, at the request of the
CHAIR OF THE COUNCIL OF MINISTERS
47
certified accountant, contain supplementarly a professional designation;
b) Resort to the protection of the Order whenever they are cherished your rights or
that obstacles are created by the regular exercise of their duties;
c) Benefit from the technical and legal assistance provided by the specialist offices
of the Order;
d) Electing and being elected to the organs of the Order;
e) Examine, in the deadlines set, the financial statements of the Order and the
documents related to their accounting;
f) Submit to the proposed Order, suggestions or complaints about subjects that
judge from the interest of the class or your professional interest.
3-Within the framework of their duties, certified accountants have the right to obtain from the
services of AT and social security all necessary information inherent in
exercise of their duties and related to the entities by whose accountants are
responsible.
4-In the performance of their duties, certified accountants enjoy fulfillment
preferred in all AT services and social security, upon display of the
respects professional ballot.
5-A execution of accountants under the responsibility of certified accountants only
may be heard by these, by professional societies of certified accountants and
by accounting societies, in the terms provided for in this Statute.
6-In the exercise of previously contracted services, certified accountants stay
waived from compliance with the provisions of Article 10 (1) of the Decree-Law
n. 138/90 of April 6, as amended by Decree-Law No. 162/99 of May 13.
7-When they deem it necessary for the construction of the faithful and true image of the
CHAIR OF THE COUNCIL OF MINISTERS
48
accounting, certified accountants can apply for public entities or
private competent the information necessary for the verification of their compliance
with the heritage reality expressed in the financial statements of the charities
for which they are responsible.
8-In the execution of services that are not previously contracted or that, by their
nature, reveal character of eventuality, certified accountants give referrals
to their customers or potential customers of the predictable fees, having in
consideration of the services to be performed and expressly identifying, in addition to the final value
predictable, the maximum and minimum value of your hour of work, obeying the rules
provided for in paragraph 6 of the following article.
9-In the performance of its duties, may the certified accountant require, in the title of
provision, amounts on account of the fees, which, not being satisfied, gives you the
right not to assume the responsibility inherent in the exercise of the profession.
Article 68.
General duties
1-Certicertified accountants have a duty to contribute to the prestige of the profession,
by performing conscious and diligently performing their duties, abstaining from any
acting contrary to the dignity of the same.
2-Certicertified accountants can only accept the provision of services for which
have a lot of professional capacity, so that they can implement them accordingly
with the prevailing legal and technical standards.
3-Chartered accountants can only subscribe to the tax returns, the
financial statements and their attachments that result from the direct exercise of their
functions, and shall make proof of their quality, in the terms and conditions defined by the
CHAIR OF THE COUNCIL OF MINISTERS
49
Order.
4-Chartered accountants with enrollment in force, by themselves or through the Order, must
subscribe to a value professional civil liability insurance contract never
lower than € 50 to 000.00.
5-Without prejudice to the provisions of applicable labour law, certified accountants,
shall conclude, in writing, a contract for the provision of services.
6-In the exercise of their duties, certified accountants must charge fees
appropriate to the complexity, the volume of work, the breadth of information to be provided
and to the responsibility taken up by the work performed.
7-A fixing of fees disappropriate to the services provided constitutes violation of the
duty of professional loyalty.
Article 69.
Fundraising of clientele
1-In the angling of clientele through advertising, disseminated by all means of
communication, certified accountants must limit themselves to use their name or
social denomination and its qualification.
2-Do not constitute forms of advertising, for the purposes of the provisions of the preceding paragraph:
a) The use of tabulets affixed to the outside of the offices and the use of carts-de-
visit, of letters, reports or other documents issued, provided that with
simple mention of the name of the certified accountant or company, domicile
professional, time of expediency and telephone numbers or any other means
of telecommunication;
b) The descriptions to be sent to customers, in the event of consultation of these, which include the
Academic and professional curriculum of certified accountants and their
CHAIR OF THE COUNCIL OF MINISTERS
50
collaborators, types of services that you can provide, list of the customers and places where
are represented.
Article 70.
Duties to the entities to which they provide services
1-In its relations with the entities to which they provide services, they constitute the duties of the
certified accountants:
a) Perform, conscientiously and diligently for their duties;
b) Abstain from any procedure that puts into question such entities;
c) Provide information and clarifications, in the terms provided for in the Code
Deontological;
d) Keep professional secret about the facts and documents they take
knowledge in the exercise of their duties, of it may only be waived
by such entities, by judicial decision or by the board's board of directors;
e) Do not serve, in their own advantage or third parties, of facts of which they take
knowledge on the grounds of the exercise of their duties;
f) Not to abandon, without ponderous justification, the work that is to them
trusted.
2-Certifying accountants cannot, without reason justified and properly
recognised by the Order, refuse to sign the tax returns, the demonstrations
financial and its attachments, of the entities to which they provide services, when they are missing less
of three months for the end of the exercise to which they report.
CHAIR OF THE COUNCIL OF MINISTERS
51
Article 71.
Duties to the Tax and Customs Authority
In its relations with AT, they constitute the duties of certified accountants:
a) Ensure that the tax returns that you sign are in accordance with the law and the
technical standards in force;
b) Follow up, when for this are requested, the examination to the records,
documentation and tax declarations of the entities to which they provide services,
providing the clarifications and information directly related to the
exercise of their duties;
c) Refrain from the practice of any acts that, directly or indirectly, lead to
concealment, destruction, misuse, falsification or addictions of the documents and of the
tax declarations to his post;
d) To ensure, in cases where the law provides for it, the sending by electronica of the
tax returns of its customers or employers.
Article 72.
Reciprocal duties of certified accountants
1-In their reciprocal relations, they constitute the duties of certified accountants to collaborate
with the certified accountant to whom the duties have been committed previously
to your post, providing you with all the inherent elements and paying you all the
clarifications by it requested.
CHAIR OF THE COUNCIL OF MINISTERS
52
2-Chartered accountants, when they are contacted to take responsibility
by accountants who were, previously, in charge of another accountant
certificate, must, in advance of the assumption of responsibility, contact, in writing, the
accountant certified disposant and make sure that the fees, expenses and salaries
inherent in their execution are paid for.
3-A failure to carry out the duties referred to in the preceding paragraph shall constitute the accountant
certified, the professional society of certified accountants and or the technical director
of the accounting society in the obligation to pay the missing values, since
which liquids and exigible.
4-Where a certified accountant has knowledge of the existence of debts to the
previous certified accountant, or of a situation of repeated default, by the
entity that hired him, of the applicable legal norms, should not assume the
responsibility for accounting.
Article 73.
Duties to the Order
They constitute the duties of the members to 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 them;
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;
CHAIR OF THE COUNCIL OF MINISTERS
53
e) Collaborate on the initiatives that compete for the digniation and prestige of the Order;
f) Abstain from the practice of any acts that jeopardize the good name and
Prestige of the Order.
Article 74.
Participation of public crimes
Certified accountants must participate in the Public Prosecutor's Office and the Order the facts of
who take notice in the exercise of their activity that constitute public crimes.
Article 75.
Incompatibilities
1-There is incompatibility in the exercise of the profession of certified accountant always
that its independence may be, directly or indirectly, affected by interests
conflicting.
2-It is considered conflicting interest when a certified accountant, by virtue of the
exercise of your duties, or because of them, have to make decisions or have
contact with procedures, which may affect, or in which they may be in question,
particular interests of your own or of third parties and that by this route prejudgate or may
damage to its exemption and its rigour.
3-It is incompatible with the exercise of any function of audit of accounts, peritage or
audit of the accounts, whatever the nature of the supervised entity, with the exercise,
concurrent, of the certified accountant activity in the same entity.
4-Whenever there are founded doubts about the existence of a mismatch,
shall the certified accountants request an opinion to the jurisdictional board.
CHAPTER X
CHAIR OF THE COUNCIL OF MINISTERS
54
Discipline
Article 76.
Disciplinary infraction
1-Consider disciplinary infraction all action or omission that consists in violation by
any member of the Order, of the duties laid down in law, in this Statute or
in the respects regulations.
2-The disciplinary infractions provided for in this Statute and too much legal provisions and
applicable regulations are punishable by title of dolo or negligence.
3-A attempt is punishable.
Article 77.
Disciplinary responsibility
1-Chartered accountants, effectors or trainees, are subject to disciplinary power
of the organs of the Order, under the terms set out in this Statute.
2-A disciplinary liability of members before the Order arising from the practice of
infractions is independent of disciplinary responsibility in the face of respect
employers, for infringing on the emerging duties of working relationships.
3-When, on the grounds of the same facts, criminal proceedings have been instituted
against member, may be ordered to suspend the disciplinary proceedings for a period
maximum of 12 months, and the judicial authority shall, in any case, order the
shipping to the Order of copy of the order of charge or pronunciation
4-A disciplinary action is independent of possible civil or criminal liability.
Article 78.
Disciplinary responsibility of professionals in free provision of services
CHAIR OF THE COUNCIL OF MINISTERS
55
Professionals who provide services on national territory in free provision
are equated with the members of the Order for disciplinary purposes, pursuant to paragraph 2 of the
Article 4 of Law No. 9/2009 of March 4, amended by the Laws 41/2012, 28 of
August, and 25/2014, of May 2.
Article 79.
Disciplinary responsibility of professional societies
The collective persons members of the Order are subject to the disciplinary power of the organs
of the latter in accordance with this Statute and the law governing the constitution and the
operation of the societies of professionals.
Article 80.
Disciplinary competence
The exercise of the disciplinary power competes with the jurisdictional council and the implementation of the
sanctions on the board of the board.
Article 81.
Introduction of the disciplinary procedure
1-The disciplinary procedure is instituted upon a decision by the jurisdictional board.
2-Courts and any public authorities shall give notice to the Order of the
practice of acts, by certified accountants, susceptible to being qualified as
disciplinary infraction.
3-The Public Prosecutor's Office and the remaining entities with criminal investigation powers should
give notice to the Order of the shareholdings filed against accountants
certificates for acts related to the exercise of the profession.
CHAIR OF THE COUNCIL OF MINISTERS
56
4-The disciplinary procedure may, as yet, be instituted by denunciation effected before the
Order, by any public or private entity, including by an accountant
certificate.
Article 82.
Notifications
Notifications and communications in the context of the inquiry or disciplinary procedure are
effected by registered letter with notice of prescription or through electronic transmission of
data.
Article 83.
Prescription of the disciplinary procedure
1-The right to institute disciplinary procedure prescreve past three years on the
date on which the fact has been committed or if, known as the fact, the entity
competent, in the three months following the date of knowledge, not to institute the
disciplinary procedure.
2-If the qualified fact of disciplinary infraction is also found to be criminal infraction
and the limitation periods for the criminal procedure are greater than three years,
to apply to the disciplinary procedure the deadlines set out in the criminal law.
3-The limitation period of the disciplinary procedure suspending itself during the time when:
a) The disciplinary process is suspended, awaiting dispatch of prosecution or of
pronunciation in criminal proceedings;
b) The final decision of the disciplinary procedure cannot be notified to the accused, by
reason that is attributable to him.
4-A suspension, when it results from the situation provided for in the paragraph b ) of the previous number, no
may surpass the two-year term.
CHAIR OF THE COUNCIL OF MINISTERS
57
5-The prescriptional deadline continues to run from the day on which the cause of the
suspension.
6-The limitation period of the disciplinary procedure shall interrupt with the notification to the
argued:
a) Of the establishment of the disciplinary procedure;
b) From the prosecution.
7-After each period of interruption begins to run new limitation period.
Article 84.
Disciplinary sanctions
1-The disciplinary sanctions applicable to accountants certified by the infractions that
commit are as follows:
a) Warning;
b) Fine;
c) Suspension up to three years;
d) Expulsion.
2-The penalties provided for in the paragraphs c ) and d ) of the previous number are communicated, by the
board of directors, to AT and to the entities to whom the certified accountants punished
provide services.
3-Cumulatively with any of the sanctions, the restitution of amounts may be imposed,
documents and or honorariums.
Article 85.
Characterization of disciplinary sanctions
CHAIR OF THE COUNCIL OF MINISTERS
58
1-A The warning sanction consists of the mere repair by the practiced irregularity, being
registered in own book.
2-A penalty penalty consists of payment of right amount and may not exceed the
quantitative corresponding to 10 times the highest national minimum wage in force
at the date of the practice of the infraction.
3-A The suspension sanction consists of the impediment, by the period of the suspension, of the
exercise of the activity, on the part of the certified accountant.
4-A The sanction of expulsion consists of the definitive impediment of the exercise of the activity, by
part of the certified accountant.
Article 86.
Ancillary sanction
The suspension sanction can be attributed to the inhibition effect, up to five years, for the
exercise of functions in the organs of the Order.
Article 87.
Application of sanctions
1-A The warning sanction is applied to light infractions committed in the exercise of the profession.
2-A penalty of fine is applied to cases of negligence as well as to non-exercise effective
of the office in the Order for which the certified accountant has been elected.
3-The default of the payments mentioned in the paragraph c ) of Article 73 (1) by
a period of more than 180 days, provided that it is not satisfied within the period granted by the
Order and constant notification expressly effected in accordance with Article 82, gives
place for the application of a penalty not exceeding the fine.
CHAIR OF THE COUNCIL OF MINISTERS
59
4-A suspension sanction is applied to certified accountants who, in cases of
negligence or disinterest of their professional duties:
a) Subscribe to tax returns, financial statements and their attachments outside the
conditions required in Article 68 (3);
b) Break the professional secret, out of the cases admitted by the letter c ) of paragraph 1
of Article 70;
c) Abandon, without justification, the accepted works;
d) Disclose or deem to know, by any way, industrial secrets or
commercials of the entities to which they provide services to take notice of the
exercise of their duties;
e) Whether they serve in their own advantage or from third parties of facts of which they take
knowledge in the exercise of their duties;
f) Do not proceed, with guilt, to the payment of quotas, for a period greater than
12 months, without prejudice to the provisions of Article 18 (5) of Law No 2/2013, of
January 10.
g) Talk repeatedly and without justification, to professional training actions
mandatory;
h) Refuse, without justification, the signing of the tax declarations, demonstrations
financial and its Annexes, referred to in Article 70 (2);
i) Violate the limitations imposed by Article 69 with respect to the angling of
clientele;
j) Rehave, without justified reason, beyond the deadline set out in the Code
Deontological, accounting documentation or books of your bookkeeping;
CHAIR OF THE COUNCIL OF MINISTERS
60
k) Rehave or do not use for the purposes for which they are intended, importances
are delivered by their customers or employers;
l) Do not give compliance to the one set out in Article 72;
m) Do not comply, in a repeated manner, with zeal and diligence, their duties
practitioners, or do not observe, in the execution of the charities by which they are
responsible, the technical standards, in the terms provided for in Article 10.
5-A expulsion sanction shall apply to cases in which the certified accountant:
a) Incur the situations described in the points d ) and and ) from the previous number, if from your
conduct of conduct resulting in serious damage to the entities to which they provide services;
b) Practice dolefully any acts that, directly or indirectly, lead to the
concealment, destruction, misuse or addication of the documents, of the statements
tax or financial statements to their office;
c) Provide false, inaccurate or incorrect documents or information, which have
induced in error the deliberation which had on the basis of its enrolment in the Order;
d) Be sentenced judicially in jail term of more than five years, for felony
doloso pertaining to professional inmate subjects of certified accountants.
Article 88.
Measure and graduation of sanctions
In the application of the sanctions meets the criteria set out in the previous article, to the degree of
guilt and the personality of the accused, the consequences of the infraction and all too much
aggravating and mitigating circumstances.
Article 89.
CHAIR OF THE COUNCIL OF MINISTERS
61
Unity and accumulation of infractions
1-You cannot apply to the same certified accountant more than a disciplinary sanction
by each infraction committed or by the accumulated infractions that are appreciated in one only
process.
2-The provisions of the preceding paragraph shall apply in the case of infractions appreciated in more than one
process since aphended.
Article 90.
Special attenuants
They are special mitigating circumstances of the disciplinary infraction:
a) The spontaneous confession of the infraction;
b) The collaboration with the competent entities;
c) The exercise of professional activity, for more than five years, without any
disciplinary sanction.
Article 91.
Special aggravants
1-Are special aggravating circumstances of the disciplinary infraction:
a) The deliberate will of, by the conduct followed, to produce results detrimental to the
the prestige of the Order or the specific general interests of the profession;
b) The premeditation;
c) The collusion for the practice of infraction with the entities to which they provide services;
CHAIR OF THE COUNCIL OF MINISTERS
62
d) The fact that the infraction is committed during the performance of a sanction
discipline;
e) The recidivism;
f) The cumulation of infractions.
2-A premeditation consists of the previously formed disigning of the practice of the infraction.
3-A recidivism gives when the infraction is committed before a year has elapsed on the
day on which he has finalised the fulfilment of the penalty imposed by virtue of infringement
previous.
4-A cumulation gives you when two or more infractions are committed on the same occasion or
when one is committed before it has been punished the previous one.
Article 92.
Prescription of sanctions
Disciplinary penalties prescribe in the following deadlines, from the date on which the
decision to become final:
a) Six months, for the warning and fine penalties;
b) Three years, for the sanction of suspension;
c) Five years, for the sanction of expulsion.
Article 93.
Destination and payment of fines
1-The product of the fines reverses to the Order.
2-The fines must be paid within 30 days of the notification of the decision
condensation.
3-The coercive collection of fines shall apply to the provisions of Article 7 (2).
CHAIR OF THE COUNCIL OF MINISTERS
63
Article 94.
Compulsion
The application of a disciplinary sanction is always preceded by the finding of the facts and the
disciplinary liability in own process, in the terms provided for in the present
Status and the disciplinary regulation.
Article 95.
Forms of the process
1-A disciplinary action may behave in the following ways:
a) Process of inquiry;
b) Disciplinary process.
2-The inquiry process is applicable when it is not possible to clearly identify the
existence of a disciplinary infraction or the infringing respect, imposing itself on
of summary representations for the clarification or concretization of the facts in question.
3-Applies to the disciplinary process whenever the particular Member of the Order is
imputed facts duly realized, susceptible to constituting infringement
discipline.
Article 96.
Disciplinary procedure
1-The disciplinary procedure shall be governed by this Statute and the disciplinary regulation.
2-The disciplinary process is composed of the following phases:
a) Instruction;
b) Defence of the accused;
CHAIR OF THE COUNCIL OF MINISTERS
64
c) Decision;
d) Execution.
3-Regardless of the phase of the disciplinary procedure are ensured to the accused all the
guarantees of defence in the general terms of law.
Article 97.
Instruction
1-In the instruction of the disciplinary process, the rapporteur should seek to attain the material truth,
remove the obstacles to its regular and rapid progress and, without prejudice to the right of
defense, refuse whatever is useless or dilatory.
2-In the instruction, all means of proof admitted in law are admissible.
3-The rapporteur always notifies the certified accountant for this answer, wanting, about
the matter of participation.
4-The person concerned and the accused can offer the rapporteur all the representations of evidence that
consider necessary for the clearance of the truth.
Article 98.
Term of the statement
1-Finda the instruction, the reporter professes dispatch of prosecution or issues opinion
reasoned in which it concludes in the sense of the filing of the case or why
this one will be waiting for the production of best proof.
2-Not being delivered an order dispatch, the rapporteur presents the opinion in the first
meeting of the jurisdictional council in order to be deliberated the filing of the proceedings,
that this one will be awaiting better proof or determined that the same will proceed with the
carrying out additional representations or with the dispatch of prosecution, and may
last case to be designated new rapporteur.
Article 99.
CHAIR OF THE COUNCIL OF MINISTERS
65
Dispatch of prosecution
The order dispatch shall state the identity of the accused, the facts charged and the
circumstances in which they were practiced, the legal and regulatory standards infringed and the
deadline for the submission of defence.
Article 100.
Preventive suspension
1-After deducting the charge, the defendants ' preventive suspension can be ordered
case:
a) If you check the possibility of the practice of new disciplinary infractions or the
attempt to disturb the progress of the statement of the process;
b) The accused has been pronounced for a crime committed in the exercise of the profession
or for a crime to which it corresponds to imprisonment of more than three years or a fine
higher than 700 days.
2-A preventive suspension shall not exceed 90 days and shall be discounted in the sanction of
suspension.
3-The judgment of the disciplinary proceedings in which the accused is suspended
preventively prefers to all too many.
4-A preventive suspension is communicated, by the board's directional board, to AT and to the
entity to whom the certified accountant in cause provides services.
Article 101.
Defence
1-The deadline for the submission of defence is 20 days.
2-The accused can nominate for his defence a specially-mandated representative
CHAIR OF THE COUNCIL OF MINISTERS
66
to that effect.
3-A The defence should clearly and concisely expose the facts and the reasons that substantiate it.
4-With the defence must the accused present the rol of witnesses, gather documents and
require the necessary representations for the finding of the relevant facts.
5-No more than five witnesses may be presented for each fact, and may not
exceed 20 in its total.
Article 102.
Allegations
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 20 days.
Article 103.
Judgment
1-Finda the instruction, the process is present to the jurisdictional board for judgment,
being laundered and signed the respected judgment.
2-The suspension penalties exceeding two years and the sanction of expulsion can only be
applied by decision making two thirds of the votes of the members of the plenum
of the jurisdictional board or of the disciplinary section of the same organ, depending on the
process in question, in the terms provided for in Article 58 (1) and (2).
3-In addition to the accused, they may appeal from the deliberations taken to AT and the entity that
there is participated in the infraction.
CHAIR OF THE COUNCIL OF MINISTERS
67
Article 104.
Notification of the judgment
1-Final judgments are immediately notified to the defendants and to the entity that there is
participated in the infraction, being from the same sent copy to the board of the board.
2-The judgment applying for the sanction of suspension or expulsion is also notified to the
employer of the offender or to whom this service is provided.
Article 105.
Process of inquiry
1-Can be ordered the opening of inquiry process whenever it is not
concretize the infraction or is not known to its author and when it is necessary
proceed to enquiries intended for the clarification of the facts.
2-The process of inquiry is governed by the standards applicable to the disciplinary procedure in
anything that is not specially planned.
Article 106.
Term of instruction in process of inquiry
3-Finda the instruction, the rapporteur issues a reasoned opinion in which he proposes the
to continue the process as a disciplinary or its archiving, depending on
consider whether or not there are sufficient evidence of the practice of disciplinary infraction.
4-The rapporteur presents his opinion at a meeting of the jurisdictional council that deliberates in the
sense of the process proceeding as disciplinary, to be filed or to be carried out
complementary representations.
5-Should the opinion not be approved, it may be designated new rapporteur from among the
CHAIR OF THE COUNCIL OF MINISTERS
68
members of the jurisdictional board that make maturity.
Article 107.
Implementation of decisions
1-Compliance with the sanction of suspension or expulsion shall start from the day of the
respects notification.
2-If at the date of the commencement of the suspension is suspended or cancelled the enrolment of the accused, the
compliance with the sanction of suspension commencement from the immediate day to the one in which
take place the lifting of the suspension of the inscription, or re-enrollment, or from the
date on which ends the execution of the previous suspension sanction.
Article 108.
Suspension or compulsive cancellation of enrollment
1-A Order compulsorily suspends the enrollment of the certified accountants to whom
is applied for suspension sanction.
2-A Order cancels compulsively the enrollment of the certified accountants always
which, in respect of these:
a) Leave to check, or check, any of the conditions referred to in paragraph 1 of the
article 17;
b) The punishment of expulsion is applied.
3-The suspension and cancellation referred to in the preceding paragraphs shall be applicable
in Article 24 (3).
4-The provisions of the 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.
CHAIR OF THE COUNCIL OF MINISTERS
69
Article 109.
Re-enrollment after officious or compulsive suspension
Certified accountants automatically retake the fullness of their rights and
duties after the end of the period of the officious or compulsive suspension.
Article 110.
Recurrable decisions
1-Of decisions taken in disciplinary matters rests with the plenary of the council
of jurisdictional, pursuant to Rule 55.
2-Without prejudice to the provisions of the preceding paragraph, the decisions taken in respect of
disciplinary shall be an administrative appeal, in the general terms of law.
3-The decisions of mere expedient or concerning the discipline of the works are not
actionable in the terms of the previous numbers.
Article 111.
Review
1-Final disciplinary decisions can be reviewed at the request of the person concerned, with
foundation in new facts or new evidence, susceptible to altering the meaning of those,
that they could not have been used by the accused in the disciplinary proceedings, or when
another definitive decision to consider false evidence determinants of the decision to
review.
2-A The pendency of appeal is without prejudice to the application for the review of the case
discipline.
Article 112.
CHAIR OF THE COUNCIL OF MINISTERS
70
Rehabilitation
1-In the case of application for sanction of expulsion, the associate can be rehabilitated, upon
duly reasoned application and provided that it cumulatively fulfils the
following requirements:
a) More than five years have elapsed over the transit on trial of the decision that
applied the penalty;
b) The rehabilitating has revealed good conduct, and may, in order to demonstrate it, use
any legally permissible means of proof.
2-Case be dismissed for rehabilitation, the associate may submit new application
past three years of the date of the dismissal.
CHAPTER XI
Professional societies of certified accountants
Article 113.
Social object
1-Can be constituted professional societies of certified accountants, in the terms
provided for in the law of professional societies, with the restrictions set out in the present
Statute.
2-The professional societies of certified accountants have by object unique to
activity described in Article 10 (1).
Article 114.
Nature and legal types
1-The professional societies of certified accountants are of the nature of
civil societies, endowed with legal personality, and can adopt the legal types
CHAIR OF THE COUNCIL OF MINISTERS
71
provided for in the Code of Commercial Corporations or others legally provided for.
2-The social capital and respect rights of voting of professional societies of
certified accountants are held in at least 51%, by accountants
certificates, owing to the governing bodies or administration of the said companies
be integrated in at least 51% of certified accountants.
Article 115.
Partners
1-The business associates of professional accountants of certified accountants who exercise the
certified accountant profession must be effective members of the Order with the
enrollment in force.
2-A society of certified accountants may participate in the social capital of another
society with the same nature.
Article 116.
Social pact project
1-The social compact project is submitted to the approval of the Order's directional board, the
what, it is pronounced on whether the compatibility of the with the deontological principles and with
the statutory standards provided for in this Statute.
2-In case the professional public association does not address within 20 working days,
considers itself the tacitly approved project, for all legal effects.
3-The period of tacit deferrous referred to in the preceding paragraph is 40 working days in cases
where there is professional partner, manager or executive administrator coming from another
Member State of the European Union or of the European Economic Area and the same no
CHAIR OF THE COUNCIL OF MINISTERS
72
find yourself enrolled in the professional public association, by virtue of the facultative character
of enrollment for the exercise of professional activity on national territory by
providers established
4-Together with the Social Pact project must be together the certificate of
admissibility of the firm.
Article 117.
Constitution and amendment
1-The companies of certified accountants constitute themselves under the law of the
professional societies and the present Statute.
2-Changes to the social covenant comply with the formalities set out in the articles
previous.
Article 118.
Disciplinary responsibility of the partners and collaborators of the societies
professionals from certified accountants
1-Each partner in a professional society of certified accountants and accountants
certificates to your service respond by the professional acts you practise and by the
collaborators that of them depend professionally.
2-A The society is jointly and severally responsible for the infractions committed.
Article 119.
Civil liability of professional societies of certified accountants
1-The societies of professionals who adopt a type of society of responsibility
limited must, obligatorily, hire civil liability insurance for
cover the risks inherent in the exercise of the professional activity of its associates, managers
or administrators and too many collaborators.
CHAIR OF THE COUNCIL OF MINISTERS
73
2-The minimum insured capital shall not be less than € 150 to 000.00.
3-The failure to comply with the provisions of this article implies unlimited liability
of the partners by the social debts generated during the period of default of duty
of celebration of insurance.
Article 120.
Regime of professional societies
To the professional societies of certified accountants, it applies, in a subsidiary, to the
legal regime of the constitution and operation of the societies of professionals who
are subject to professional public associations.
CHAPTER XII
Internal market standards
Article 121.
Right of establishment
1-The recognition of professional qualifications of national Member State of the
European Union or the European Economic Area obtained outside Portugal for your
enrollment as a member of the Order is governed by Law No. 9/2009 of March 4,
amended by Laws No 41/2012 of August 28, and 25/2014, of May 2, without prejudice
of special conditions of reciprocity should the qualifications in question have been
obtained outside the European Union or the European Economic Area.
2-The professional who intends to register in the Order under the preceding paragraph and
who pay services, in a subordinate or autonomous manner or in the quality of a partner or
which act as a manager or administrator in the Member State of origin, in the framework of
associative organization of professionals, must identify the organization concerned in the
application filed pursuant to Article 47 of Law No 9/2009 of March 4, amended
by the Laws n. ºs 41/2012, of August 28, and 25/2014, of May 2.
CHAIR OF THE COUNCIL OF MINISTERS
74
3-Without prejudice to the established in the preceding paragraphs, the professional must still comply
with the requirements set out in the customs tax legislation, for the financial year
another Member State.
Article 122.
Free provision of services
1-The legally established professionals in another Member State of the European Union
or the European Economic Area and which there will develop activities comparable to the
professional activity of certified accountant regulated by this Statute, may
exercise them, in the occasional and sporadic way, on national territory, in free regime
provision of services, pursuant to Law No. 9/2009 of March 4, as amended by the Laws
n. ºs 41/2012, of August 28, and 25/2014, of May 2.
2-The professional who pays services, in a subordinate or autonomous manner or in quality
of a partner or who atue as a manager or administrator in the Member State of origin, in the
scope of associative organization of professionals and intend to exercise their activity
professional in national territory in that capacity, in regime of free provision of
services, must identify before the Order the associative organization, on account of which
provides services, in the declaration referred to in Article 5 of Law No 9/2009 of March 4,
amended by Laws No 41/2012 of August 28, and 25/2014, of May 2.
3-The exercise of the profession of certified accountant, by citizens of countries not
belonging to the European Union or to the European Economic Area, which meet
domiciled in Portugal, depends on reciprocity established in agreement or
international convention and the respecting inscription in the Order.
4-The candidates referred to in the preceding paragraph may be required, by the Order, to
effects of enrolment, proof of knowledge of the Portuguese language and the realization of
evaluation examination for the exercise of the profession
CHAIR OF THE COUNCIL OF MINISTERS
75
Article 123.
One-stop shop
1-All requests, communications and notifications provided for in this Law between the Order
and professionals, companies of certified accountants or other organizations
associative associates of professionals, with the exception of those concerning disciplinary procedures and
mail-order vote, are carried out by electronic means, through the one-stop shop,
referred to in Articles 5 and 6 of the Decree-Law No 92/2010 of July 26, accessible
through the site on the Internet.
2-When, on the grounds of unavailability of the electrolytic platforms, it is not possible
the fulfillment of the provisions of the preceding paragraph, the transmission of the information in
appreciation can be done by any dematerialized electronic means.
3-A presentation of documents in simple form in the terms of the previous figures
dispensing the consignment of the original, authentic, authenticated or certified documents,
without prejudice to the provisions of the provisions of a ) and c ) of paragraph 3 and in paragraphs 4 and 5 of Article 7 of the
Decree-Law No. 92/2010 of July 26, and 32 of the Decree-Law No. 135/99, 22 of
april.
4-Service providers may require that the submission of documents in
possession of any public administrative authority is waived, fit to
national public administrative authority responsible for the procedure, its
getting.
5-Failure to meet the deadlines set for the issuance of opinions or practice of acts
does not prevent the procedure from proceeding and is decided.
6-The one-stop shop provided for in this Article complies with the provisions of Law No. 36/2011, of 21
of June.
Article 124.
CHAIR OF THE COUNCIL OF MINISTERS
76
Provision of information
The Order shall make available to the general public by means of its electro-site in the
Internet, the information referred to in Article 23 of Law No 2/2013 of January 10, at para.
3 of Article 6 of the Decree-Law No. 92/2010 of July 26, and in Article 19 (4) of the
Directive No 2000 /31/CE, of the European Parliament and of the Council of June 8, 2000,
on certain legal aspements of the services of the information society, in particular of the
electro trade, in the domestic market.
Article 125.
Administrative cooperation
The Order provides and requests the administrative authorities of the other Member States and the
European Economic Area and the European Commission mutual assistance and take the
measures necessary to cooperate effectively, notably through the System of
Information of the Internal Market, in the context of the procedures for providers of providers
services already established in another Member State, pursuant to Chapter VI of the Decree-
Law No. 92/2010 of July 26, of Article 51º (2) of Law No 9/2009 of March 4,
amended by Laws No 41/2012 of August 28, and 25/2014, of May 2, and of paragraphs 2 and 3
of Article 19 of the Directive No 2000 /31/CE, of the European Parliament and of the Council, of 8 of
June 2000, concerning certain legal aspements of the services of the information society, in
special of the electrolytic trade.
CHAIR OF THE COUNCIL OF MINISTERS
77
ANNEX II
(as referred to in Article 3 (2))
Code Deontological Code of Certified Accountants
Article 1.
Scope of application
The present Deontological Code applies to all certified accountants with
enrollment in force, want to exercise their activity in dependent work arrangements or
independent, integrated or not in companies of professionals, or in societies of
accounting.
Article 2.
General duties
In the exercise of the profession, certified accountants must comply with legal standards and
the accounting principles in force, adapting its application to the concrete situation of the
entities to whom they provide services, pugnising for truth accounting and tax, avoiding
any situation that puts into question the independence and dignity of the exercise of the
profession.
Article 3.
General deontological principles
1-In the exercise of the profession, certified accountants should guide their performance
by the following principles.
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 certified accountants accept only
CHAIR OF THE COUNCIL OF MINISTERS
78
work that they feel able to perform;
c) The principle of independence implies that certified accountants are
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 liability implies that certified accountants take over
the responsibility for the acts practiced in the performance of their duties;
e) The principle of competence implies that certified accountants exercise the
your duties diligently and responsibly, using the knowledge and the
techniques at their disposal, respecting the law, accounting principles and criteria
ethics;
f) The principle of confidentiality implies that certified accountants 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 certified accountants 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 certified accountants, in their relations
reciprocating, proceed with correction and civility, abstaining from any attack
personnel or derogatory allusion, pauper of their conduct by the respect of the rules of the
fair competition and the prevailing legal standards, in the form of dignifying the
profession.
2-Certicertified accountants must extricate themselves from the practice of acts which, under the law,
are not in their professional competence.
CHAIR OF THE COUNCIL OF MINISTERS
79
Article 4.
Independence and conflict of duties
1-The contract of employment concluded by the certified accountant may not affect your
exemption neither for its technical independence before the employer, nor violating the
Status of Certified Accountants 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 certified accountant look for a solution
concerted as per the deontological rules and, if it is not possible, to request an opinion
to the jurisdictional council of the Order on the procedure to be adopted.
3-In the performance of their duties, certified accountants should not subordinate their
acting to third-party referrals that could compromise its independence from
appreciation, without prejudice to ausculating other technical opinions that may contribute
for a correct interpretation and application of the applicable legal standards.
Article 5.
Responsibility
1-The certified accountant is responsible for all acts practicing in the exercise of the
professions, including those of their collaborators.
2-The recourse to the collaboration of employees or third parties, even within the framework of
companies of professionals, do not depart the individual responsibility of the accountant
certificate.
Article 6.
Professional competence
To ensure your professional competence and the appropriate exercise of the profession, the
CHAIR OF THE COUNCIL OF MINISTERS
80
certified accountants shall, inter alia:
a) By continuing and updated ways to develop and increment your
knowledge and technical qualifications and those of their collaborators;
b) Planning and overseeing the execution of any service why they are
responsible, as well as to assess the quality of the work carried out;
c) To use the technical means appropriate to the cabal performance of their activity;
d) Resorting to or suggesting recourse to appropriate technical advice, where this is
revele required.
Article 7.
Accounting principles and standards
1-Chartered accountants, in respect of the law, must 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-In the framework of financial statements, procedures may be adopted that do not
are 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-Certied accountants must collaborate with the Order in promoting the standards
statuary and deontological.
2-The certified accountants, in their relations with public or private entities and
CHAIR OF THE COUNCIL OF MINISTERS
81
with the community, in general, must proceed with maximum correction and diligence,
by contributing in this way to the dignified profession.
Article 9.
Written contract
1-The contract between the certified accountants and the entities to whom they provide services
must always be reduced in writing.
2-When certified accountants exercise their duties in a working regime
independent, the contract referred to in the preceding paragraph shall have the minimum duration of a
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 the
period of delivery of the documentation, the fees to be charged and its form of payment.
Article 10.
Confidentiality
1-Chartered accountants and their collaborators are required to 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-A The obligation of professional secrecy is not limited in time, keeping even after
the cessation of functions.
4-Cesses the obligation of professional secrecy when certified accountants have been
of such dispensed by the entities to which they provide services, by judicial decision or still
when previously authorized by the board of directors, in duly cases
CHAIR OF THE COUNCIL OF MINISTERS
82
justified.
5-Members of the organs of the Order shall not reveal or use information
confidential that they have become aware in the exercise of the associative posts,
expected in the cases provided for in the law.
Article 11.
Duties of information
Certified accountants must provide the necessary information to the entities to which
provide services, whenever for this to be requested or 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 Status of Certified Accountants, the
certified accountants, in the performance of their duties, they are entitled to obtain from the
entities to whom they provide services all necessary information and collaboration to the
pursuit of its functions with high technical and professional rigour.
2-A denial of the said information or of collaboration, punctual or repeated,
disholds the accountants certified by the consequences that may arise therefrom
and gives them the right to the refusal to sign the tax returns, without prejudice to the
CHAIR OF THE COUNCIL OF MINISTERS
83
provisions of Article 73 (2) of the Status of Certified Accountants.
3-For the purposes of the preceding paragraph, it is considered a lack of collaboration to
concealment, omission, addictions, or destruction of accounting support documents or the
information evasion that has direct influence on the accounting and tax situation of the
entity to whom the official head of accounts provides services.
4-A non-delivery in a timely manner, in contractual terms, of supporting documents
accounting for the provision of accounts dishonoring certified accountants of any
liability for the default of the legally established deadlines.
5-A violation, 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,
being that, in such a case, the certified accountant must, by registered letter with notice of
prescription, state the foundation of the termination and the date from which the same becomes
effective.
6-Certifying accountants, before closing the tax exercise, are entitled to demand
of the entities to whom they provide services a statement of responsibility, in writing,
of which it is that they have not been 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.
Article 13.
Conflicts of interest between the entities to whom they provide services
1-Certifiable accountants should avoid situations liable to generate conflicts of
interests between entities to whom they provide services.
2-In the event of a conflict check of interests, certified accountants, in the
CHAIR OF THE COUNCIL OF MINISTERS
84
respect of the principles of 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 strengthen precautions to prevent leakages of confidential information between the
collaborators of the potentially confrontational entities.
3-If, despite the safeguard measures adopted, there remains the possibility of there being
injury to one of the entities, certified accountants must refuse or cease to
provision of services.
Article 14.
Fees
1-A lack of payment of the fees or remuneration agreed upon with the entities
who provide services constitutes just cause for the termination of the contract.
2-In the case referred to in the preceding paragraph, the certified accountant shall, by registered letter
with notice of prescription, rescind the contract and indicate the date from which the termination if
makes it effective.
3-Chartered accountants in independent work arrangements, in addition to the fees
agreed, they cannot accept or charge other importances that are not, directly or
indirectly, related to the services provided, owing, in the terms of the law,
issue an invoice and the corresponding receipt.
4-Chartered accountants in independent work arrangements may not charge or
accept fees the amount of which depends directly, in whole or in part, on profits
related to the service provided.
5-Do not consider themselves to be honorary the importances received by the certified accountants
CHAIR OF THE COUNCIL OF MINISTERS
85
the title of reposition of expenses.
6-The wages to be paid to certified accountants who exercise their duties in a scheme
of dependent work shall be governed by the provisions of the collective Conventions applicable to the
sector.
Article 15.
Return of documents
1-In the case of termination of the contract, the certified accountant delivers to the entity to whom
has provided services, or to whom that indicates in writing, the books and documents that
have in their power, within a maximum of 60 days, and must be issued and signed
document or self-prescribing, in which to decriminate the books and documents
delivered.
2-Upon fulfillment of the provisions of the preceding paragraph, the certified accountant stands
discomfable from providing any information concerning the books and documents
returned, unless it is again made available to you to consult.
Article 16.
Loyalty among certified accountants
1-In their reciprocal relations, certified accountants must act with loyalty and
integrity, abstaining from performances that harm colleagues and the class.
2-Whenever a certified accountant is asked to replace another accountant
certificate must, in advance to the acceptance of the service, ask you for clarification on
the existence of amounts in debt, not 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 preceding paragraph proves impossible, the
certified accountant gives knowledge of that fact to the directional board of the Order.
4-Are duties of the certified accountant predecessor:
CHAIR OF THE COUNCIL OF MINISTERS
86
a) Inform the new certified accountant, within a maximum of 30 days after the
communication referred to in paragraph 2, whether or not it has been ressarated from its credits;
b) Communicate to the new certified accountant all the circumstances that may
influence your decision whether or not to accept the contractual proposal.
5-Certicertified accountants should not publicly pronounce on services
provided by colleagues by profession, except when they have their consent
prior.
6-Whenever a certified accountant is asked to appreciate the work of another
certified accountant must communicate to you your points of divergence, without prejudice
of respect for the obligation of professional secrecy.
7-In the event of a conflict between certified accountants, these must, before more,
seek among themselves forms of conciliation and only ultimately resort to arbitration of the
directional board of the Order.
Article 17.
Deontological infraction
Any conduct by the certified accountants contrary to the deontological rules constitutes
disciplinary infraction, in the terms and for the purposes of the provisions of the Status of Accountants
Certificates.
Article 18.
Professional societies of certified accountants and accounting societies
The provisions of this Deontological Code in respect of certified accountants are
applicable, with the necessary adaptations, to integrated professionals in societies
professionals from certified accountants or in accounting societies.
CHAIR OF THE COUNCIL OF MINISTERS
87
ANNEX III
(referred to in Article 6)
Republication of the Decree-Law No. 452/99 of November 5
