1. In private limited companies that have a statutory auditor or a supervisory board, the statutory auditor or any member of the supervisory board shall immediately report, by registered letter, any facts which they consider to reveal serious difficulties in the pursuit of the company’s object.
1 - Nas sociedades por quotas em que haja revisor oficial de contas ou conselho fiscal compete ao revisor oficial de contas ou a qualquer membro do conselho fiscal comunicar imediatamente, por carta registada, os factos que considere reveladores de graves dificuldades na prossecução do objecto da sociedade.
2. The management must reply by the same means within 30 days following receipt of the letter.
2 - A gerência deve, nos 30 dias seguintes à recepção da carta, responder pela mesma via.
3. If there is no reply, or if the reply is not satisfactory, the statutory auditor must request that a general meeting be convened.
3 - Na falta de resposta ou se esta não for satisfatória, o revisor oficial de contas deve requerer a convocação de uma assembleia geral.
4. The duty of prevention in private limited companies is governed by the provisions on the duty of vigilance in public limited companies in all matters not specifically regulated for private limited companies.
4 - Ao dever de prevenção nas sociedades por quotas aplica-se o disposto sobre o dever de vigilância nas sociedades anónimas em tudo o que não estiver especificamente regulado para aquelas.
The registered-letter form, the 30-day reply period for the management and the statutory auditor's duty to request a general meeting (paragraph 3 names only the statutory auditor) are retained.
We advise on Portuguese company law in English every day: formation, capital, members’ resolutions, managers’ liability and restructuring. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.