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holdings
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Tax and accounting information
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Obligations and responsibilities
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Auditing
Auditing
Public limited companies
(S.A.) as well as
SGPS
(pure holdings)-type (LDA) are required by law to have their accounts audited by a statutory auditor (ROC). Other private limited companies must audit their accounts whenever two of the following three conditions are met over two consecutive years:
Annual turnover greater than EUR 3,000,000;
Total balance sheet value above EUR 1,500,000;
Total number of employees exceeds 50.
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Tax and accounting information
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Obligations and responsibilities
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Auditing
