Our mission
Our services are provided for in the Statutes of the Portuguese Institute of Statutory Auditors (OROC) approved by Law 140/2015, of 7 September, and fall within public interest functions whose competences are exclusive to Statutory Auditors focusing on:
Audit of Accounts
The activity of auditing accounts includes the examinations and other services related to the accounts of companies or other entities carried out in accordance with the auditing standards in force, comprising:
i) Statutory Audit
Statutory audit performed in compliance with the legal (by law) or statutory provisions requiring the appointment of a Statutory Auditor to issue the Statutory Audit Report (Certificação Legal das Contas).
ii) Voluntary Audit
The voluntary auditing of accounts, carried out in compliance with a contractual obligation, with the purpose of issuing the Audit Report.
ii) Related Services
Services related to Statutory Audit and Voluntary Audit, when they have a specific or limited purpose or scope, namely:
- Examination of capital increases by contributions in kind - Article 28 of the CSC
- Certification of Interim Balance Sheet requested by entities promoting subsidies or incentives
- Examination of Merge and Split Companies
- Examination of Company Transformations
- Simplified examinations of individual and consolidated financial statements of companies or other entities, with the issue of moderate security Audit Report
- Examination of offers to acquire shares
- Advice to shareholders of commercial companies in the exercise of their right to information
- Serving as a member of the Supervisory Board of companies or other entities
- Agreed procedures on accounting systems and individual or consolidated financial reporting of companies or other entities
Consultancy
Corporate Consultancy and Other Services
- Valuations of companies (Discounted Cash Flows model and others)
- Financial due diligence services
- Accounting and tax expertise and arbitration
- Company reorganization and restructuring studies
- Financial analyses and economic feasibility studies
- Studies and opinions on accounting matters
Tax consultancy
- Review of tax returns
- Preparation of studies, opinions and advice on tax and parafiscal matters
- Tax "Due Diligence" services
- Tax consultancy
