Chapter VII · Civil liability for the incorporation, management and supervision of the company

Article 82 Liability of statutory auditors

Artigo 82.º · Responsabilidade dos revisores oficiais de contas

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

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1. Statutory auditors are liable to the company and its members for losses caused to them by their culpable conduct; Article 73 applies to them.

1 - Os revisores oficiais de contas respondem para com a sociedade e os sócios pelos danos que lhes causarem com a sua conduta culposa, sendo-lhes aplicável o artigo 73.º

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2. Statutory auditors are liable to the company's creditors on the terms provided for in Article 78.

2 - Os revisores oficiais de contas respondem para com os credores da sociedade nos termos previstos no artigo 78.º

What we checked in this article

Statutory auditor liability to the company/members differs from liability to creditors through Article 78.

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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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