1. The supervisory board and the audit committee shall review the management report, the annual accounts and the statutory audit report or the declaration that certification is impossible.
1 - O conselho fiscal e a comissão de auditoria devem apreciar o relatório de gestão, as contas do exercício, a certificação legal das contas ou de impossibilidade de certificação.
2. If the supervisory board or the audit committee agrees with the statutory audit report or with the declaration that certification is impossible, it shall state so expressly in its opinion.
2 - Se o conselho fiscal ou a comissão de auditoria concordar com a certificação legal das contas ou com a declaração de impossibilidade de certificação, deve declará-lo expressamente no seu parecer.
3. If it disagrees with the statutory auditor’s document referred to in the preceding paragraph, the supervisory board or the audit committee shall record in its report the reasons for its disagreement, without prejudice to the statement made by the statutory auditor.
3 - Se discordar do documento do revisor oficial de contas referido no número anterior, o conselho fiscal ou a comissão de auditoria deve consignar no relatório as razões da sua discordância, sem prejuízo do declarado pelo revisor oficial de contas.
4. The report and opinion of the supervisory board and of the audit committee shall be sent to the board of directors within 15 days of the date on which it received the aforementioned annual reporting documents.
4 - O relatório e parecer do conselho fiscal e da comissão de auditoria devem ser remetidos ao conselho de administração no prazo de 15 dias a contar da data em que tiver recebido os referidos elementos de prestação de contas.
The express statement of agreement, the recording of reasons for disagreement without prejudice to the auditor's statement, and the 15-day period for sending the report and opinion to the board of directors 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.