Title VIII · Final and transitional provisions

Article 542 Reports

Artigo 542.º · Relatórios

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

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The Ministers of Finance and of Justice may, by joint ministerial order, supplement the mandatory content of the annual report of the management or supervisory bodies and of the statutory auditor, without prejudice to the immediate application of the provisions of this law.

Os Ministros das Finanças e da Justiça, em portaria conjunta, podem completar o conteúdo obrigatório do relatório anual dos órgãos de administração ou de fiscalização e do revisor oficial de contas, sem prejuízo da imediata aplicação do disposto nesta lei.

What we checked in this article

The power of the Ministers of Finance and of Justice to supplement the mandatory content of the annual reports by joint ministerial order, without prejudice to the law's immediate application, is 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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