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

Article 423-G Duties of the members of the audit committee

Artigo 423.º-G · Deveres dos membros da comissão de auditoria

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

#

1. The members of the audit committee have a duty to:

1 - Os membros da comissão de auditoria têm o dever de:

#

a) Take part in the meetings of the audit committee, which shall be held at least every two months;

a) Participar nas reuniões da comissão de auditoria, que devem ter, no mínimo, periodicidade bimestral;

#

b) Take part in the meetings of the board of directors and of the general meeting;

b) Participar nas reuniões do conselho de administração e da assembleia geral;

#

c) Take part in the meetings of the executive committee at which the annual accounts are considered;

c) Participar nas reuniões da comissão executiva onde se apreciem as contas do exercício;

#

d) Keep secret the facts and information that come to their knowledge by reason of their duties, without prejudice to paragraph 3 of this Article;

d) Guardar segredo dos factos e informações de que tiverem conhecimento em razão das suas funções, sem prejuízo do disposto no n.º 3 do presente artigo;

#

e) Record in writing all checks, inspections, complaints received and steps taken, and their results.

e) Registar por escrito todas as verificações, fiscalizações, denúncias recebidas e diligências que tenham sido efectuadas e o resultado das mesmas.

#

2. Article 420-A applies to the chair of the audit committee with the necessary adaptations.

2 - Ao presidente da comissão de auditoria é aplicável o disposto no artigo 420.º-A, com as devidas adaptações.

#

3. The chair of the audit committee shall report to the Public Prosecution Service any criminal acts that have come to their knowledge and that constitute public offences (crimes públicos).

3 - O presidente da comissão de auditoria deve participar ao Ministério Público os factos delituosos de que tenha tomado conhecimento e que constituam crimes públicos.

What we checked in this article

The minimum two-monthly meeting frequency, the attendance, secrecy and record-keeping duties, the application of Article 420-A to the chair and the chair's duty to report public offences are retained.

Is Article 423-G relevant to a company you run or plan to set up?

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.

Applying the law

Portuguese company law, explained in English by the people who apply it

Reading the statute is the first step. Applying it to your articles of association, your capital and your board is where mistakes cost money. Tell us what you are deciding and we will set out the rules that apply and what it costs to get it done.

Get a quote