1. The entity preparing the consolidated accounts must submit them for examination by the statutory auditor and by its supervisory body in accordance with Articles 451 to 454, with the necessary adaptations.
1 - A entidade que elabora as contas consolidadas deve submetê-las a exame pelo revisor oficial de contas e pelo seu órgão de fiscalização, nos termos dos artigos 451.º a 454.º, com as necessárias adaptações.
2. Where that entity has no supervisory body, it must have the consolidated accounts audited by a statutory auditor in accordance with the preceding paragraph.
2 - Caso tal entidade não tenha órgão de fiscalização, deve mandar fiscalizar as contas consolidadas, nos termos do número anterior, por um revisor oficial de contas.
3. The person or persons responsible for the statutory audit report on the consolidated accounts must also give, in that statutory audit report, an opinion on whether or not the consolidated management report is consistent with the consolidated accounts for the same financial year.
3 - A pessoa ou pessoas responsáveis pela certificação legal das contas consolidadas devem também emitir, na respectiva certificação legal das contas, parecer acerca da concordância, ou não, do relatório consolidado de gestão com as contas consolidadas do mesmo exercício.
4. Where the individual accounts of the parent undertaking are annexed to the consolidated accounts, the statutory audit report on the consolidated accounts may be combined with the statutory audit report on the parent undertaking’s individual accounts.
4 - Quando forem anexadas às contas consolidadas as contas individuais da empresa-mãe, a certificação legal das contas consolidadas poderá ser conjugada com a certificação legal das contas individuais da empresa-mãe.
The examination by the statutory auditor and supervisory body under Articles 451 to 454, the fallback to a statutory auditor where there is no supervisory body, the auditor's opinion on consistency of the consolidated management report with the consolidated accounts, and the option of a combined audit report 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.