1. Failure by the competent corporate body to appoint the statutory auditor within the statutory period must be notified to the Portuguese Institute of Statutory Auditors within the following 15 days by any shareholder or member of the corporate bodies.
1 - A falta de designação do revisor oficial de contas pelo órgão social competente, no prazo legal, deve ser comunicada à Ordem dos Revisores Oficiais de Contas nos 15 dias seguintes, por qualquer accionista ou membro dos órgãos sociais.
2. Within 15 days of the notification referred to in the preceding paragraph, the Portuguese Institute of Statutory Auditors must appoint a statutory auditor for the company ex officio, and the general meeting may confirm that appointment or elect another statutory auditor to complete the relevant term of office.
2 - No prazo de 15 dias a contar da comunicação referida no número anterior, a Ordem dos Revisores Oficiais de Contas deve nomear oficiosamente um revisor oficial de contas para a sociedade, podendo a assembleia geral confirmar a designação ou eleger outro revisor oficial de contas para completar o respectivo período de funções.
The 15-day period for notifying the Portuguese Institute of Statutory Auditors, the 15-day period for its ex officio appointment, the general meeting's power to confirm or replace the appointee, and the application of Article 414-A 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.