Chapter VIII · Miscellaneous provisions

Article 112-B Appointment of auditors and statutory auditors

Artigo 112.º-B · Nomeação de auditores e de revisores oficiais de contas

Código do Registo Comercial · Decree-Law No. 403/86 · consolidated text checked 26 October 2026

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1. Whenever the law requires the appointment of experts or auditors, or of statutory auditors, and that appointment cannot be made by the company but may be made by out-of-court procedure, the interested entity must apply to the competent registry office to designate the relevant experts.

1 - Sempre que a lei exija a nomeação de peritos ou de auditores, bem como de revisores oficiais de contas, e a mesma não possa ser feita pela sociedade, mas seja admitida por processo extrajudicial, deve a entidade interessada requerer à conservatória competente que designe os peritos respectivos.

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2. As soon as the application has been submitted, the registry office shall, within two days, write to the Portuguese Institute of Statutory Auditors or, where that body is not the legally competent one, to the representative body of the experts concerned, if there is one, or, failing that, to the chamber of commerce named by the applicant, requesting the names and addresses of the experts to be appointed.

2 - Logo que apresentado o requerimento, a conservatória oficia, no prazo de dois dias, à Ordem dos Revisores Oficiais de Contas ou, não sendo esta entidade a legalmente competente, ao organismo representativo dos peritos em causa, havendo-o, ou, ainda, em caso negativo, à câmara de comércio mencionado pelo requente, solicitando a indicação dos nomes e das moradas dos peritos a nomear.

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3. On receipt of the reply, the registrar shall, within three days, check, in particular in the light of the registrations held at the registry office and the information available to the registrar, whether any legal incompatibility exists in respect of the expert proposed.

3 - Recebida a comunicação, o conservador, no prazo de três dias, verifica, designadamente em face dos registos existentes na conservatória e dos elementos de que disponha, a existência de alguma incompatibilidade legal relativamente ao perito indicado.

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4. If there is any direct or indirect incompatibility with the person proposed, the registry office shall request, in the same manner and within the same time limit, that another expert be proposed.

4 - No caso de existir incompatibilidade, directa ou indirecta, com a pessoa indigitada, a conservatória solicita, nos mesmos termos e dentro de igual prazo, a indicação de outro perito.

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5. If there is no incompatibility, the registrar shall make the appointment immediately, by order entered on the application itself, and shall notify the interested entity of that fact within twenty-four hours.

5 - Não existindo incompatibilidade, o conservador procede imediatamente à nomeação, por despacho exarado no próprio requerimento, e comunica o facto, no prazo de vinte e quatro horas, à entidade interessada.

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6. (Repealed.)

6 - (Revogado.)

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7. The preceding paragraphs shall not apply to the designation of independent experts in proceedings for the formation or conversion of European public limited-liability companies (SE), as provided for in the corresponding Community rules, which is governed by the national legislation adopted to implement those rules.

7 - O disposto nos números anteriores não é aplicável à designação de peritos independentes no âmbito dos processos de constituição ou transformação de sociedades anónimas europeias, prevista nas normas comunitárias correspondentes, a qual se rege pelo disposto na legislação nacional aprovada em execução dessas normas.

What we checked in this article

The order of bodies to be consulted, the two-day, three-day and twenty-four-hour periods, the incompatibility check and the exclusion of independent experts for SE formation or conversion are retained.

Registering an act under Article 112-B?

We file registrations at the commercial registry for foreign-owned companies: incorporations, share transfers, manager changes, capital changes, branches, filing of accounts and closures. In English, fixed fees, with the registry fee shown separately.

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.

Applying the law

Registry work in Portugal, done right the first time

A refused or provisional registration costs weeks. We prepare the documents the registrar expects, file them and follow the application until it is definitive.

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