Chapter VI · Management, supervision and company secretary · Section VI · Statutory auditor

Article 446 Appointment

Artigo 446.º · Designação

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

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1. In companies with the structures referred to in points (b) and (c) of Article 278(1) or with the structure referred to in point (b) of Article 413(1), the general meeting must, on a proposal from the audit committee, the general and supervisory board, the financial matters committee or the supervisory board, appoint a statutory auditor or statutory audit firm to examine the company’s accounts.

1 - Nas sociedades com as estruturas referidas nas alíneas b) e c) do n.º 1 do artigo 278.º ou com a estrutura referida na alínea b) do n.º 1 do artigo 413.º, sob proposta da comissão de auditoria, do conselho geral e de supervisão, da comissão para as matérias financeiras ou do conselho fiscal, a assembleia geral deve designar um revisor oficial de contas ou uma sociedade de revisores oficiais de contas para proceder ao exame das contas da sociedade.

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2. The appointment is made for a period not exceeding four years.

2 - A designação é feita por tempo não superior a quatro anos.

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3. The statutory auditor performs the functions provided for in points (c), (d), (e) and (f) of Article 420(1).

3 - O revisor oficial de contas exerce as funções previstas nas alíneas c), d), e) e f) do n.º 1 do artigo 420.º

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4. (Repealed.)

4 - (Revogado.)

What we checked in this article

The structures to which the article applies, the bodies entitled to propose, appointment by the general meeting, the maximum four-year term and the functions under Article 420(1)(c) to (f) 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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