Accountancy in Portugal

>> Audit Requirements in Portugal

Requirement and thresholds

The following companies are required  to have a statutory annual audit:

  • Holding Companies (SGPS);
  • Public Limited Companies (S.A.)
  • Limited Liability Companies (Lda.) if exceeding 2 of the following 3 limits in 2 successive years:
    • Total assets of 1.5 million Euros
    • Total turnover of 3 million Euros
    • Average of 50 employees/year

Latest version updated 25th October 2017

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