Chapter VIII · Annual assessment of the company’s position

Article 453 Examination of the accounts in companies with a general and supervisory board

Artigo 453.º · Exame das contas nas sociedades com conselho geral e de supervisão

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

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1. No later than 30 days before the date of the general meeting convened to consider the annual reporting documents, the executive board of directors shall submit the management report and the annual accounts to the statutory auditor, for the purposes referred to in the following paragraphs, and to the general and supervisory board.

1 - Até 30 dias antes da data da assembleia geral convocada para apreciar os documentos de prestação de contas, o conselho de administração executivo deve apresentar ao revisor oficial de contas o relatório de gestão e as contas do exercício, para os efeitos referidos nos números seguintes, e ao conselho geral e de supervisão.

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2. The statutory auditor shall review the management report and complete the examination of the accounts with a view to their statutory certification.

2 - O revisor oficial de contas deve apreciar o relatório de gestão e completar o exame das contas com vista à sua certificação legal.

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3. Article 451(3) and Article 452(2) to (4) apply with the necessary adaptations.

3 - Aplica-se o disposto no n.º 3 do artigo 451.º e nos n.os 2 a 4 do artigo 452.º, com as necessárias adaptações.

What we checked in this article

The 30-day period, the submission to both the statutory auditor and the general and supervisory board, and the cross-references to Article 451(3) and Article 452(2) to (4) 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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