Ordem dos Contabilistas Certificados
Member | Established: 1995 | Associate since 2012; Member since 2016
The OCC, established in 1995, is the mandatory professional accountancy organization for chartered accountants (Contabilista Certificado (CC)) and accounting firms (Sociedades Profissionais de Contabilistas Certificados e Sociedades de Contabilidade) in accordance with Decree Law 459/99, amended by Law No. 139/2015 and Law No. 119/2019. OCC members prepare tax and financial statements and are the only members of the profession allowed to sign financial statements along with company representatives. In accordance with the Law, the OCC’s responsibilities include the following: (i) maintaining the registry of chartered accountants and accounting firms; (ii) implementing IPD and CPD requirements for chartered accountants; (iii) enforcing ethical standards; (iv) establishing an I&D system for its members; (v) administering and monitoring of the CPD program; and (vi) establishing a quality assurance system (QA) for its members.
In addition to being a member of IFAC, the OCC is a member of the Committee for Integration Europe—Latin America (CILEA), a member of the European Federation of Accountants and Auditors for SMEs (EFAA), and member of the Fédération des Experts-Comptables Mediterranéens (FCM).
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 11/2022
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Status of Fulfillment by SMO
Disclaimer
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.
Contact
Av.ª Barbosa du Bocage, 45
Lisboa 1049-013
Portugal
Tel: 217 999 700
Fax: 217 957 332
geral@occ.pt
http://www.otoc.pt/