Chapter VI · Management, supervision and company secretary · Section III · Audit committee

Article 423-C Appointment of the audit committee

Artigo 423.º-C · Designação da comissão de auditoria

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. The members of the audit committee are appointed together with the other directors, under the general terms of Article 391.

1 - Os membros da comissão de auditoria são designados, nos termos gerais do artigo 391.º, em conjunto com os demais administradores.

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2. The lists proposed for the board of directors shall specify the members who are intended to sit on the audit committee.

2 - As listas propostas para o conselho de administração devem discriminar os membros que se destinam a integrar a comissão de auditoria.

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3. If the general meeting does not appoint the chair of the audit committee, the committee shall appoint its chair.

3 - Se a assembleia geral não o designar, a comissão de auditoria deve designar o seu presidente.

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4. Article 395(3) applies with the necessary adaptations.

4 - Aplica-se, com as devidas adaptações, o disposto no n.º 3 do artigo 395.º

What we checked in this article

Appointment together with the other directors under Article 391, the requirement that lists identify audit committee members, the committee's fallback power to appoint its chair and the cross-reference to Article 395(3) are retained.

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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.

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