- List of ROC and SROC registered at the CMVM
- List of auditors and auditing entities of the EU registered in Portugal
- List of auditors and auditing entities of Non-EU countries registered at the CMVM
- List of ROCs and SROCs that received less than 15% of audit fees from PIEs in Portugal
- Form for reporting infractions
Auditors
The CMVM is responsible for the public supervision of the Statutory Auditors (ROC), Statutory Auditing Companies (SROC), auditors and auditing entities from EU Member States and Non-EU Member States registered in Portugal as provided for in Law No. 148/2015 of ) September and in any other applicable legal provisions.
Information concerning natural and legal persons registered at the CMVM, may be consulted here:
- Statutory Auditors (ROC)
- Statutory Auditing Companies (SROC)
- Auditors from EU Member States
- Auditing Entities from EU Member States
- Auditors from Non-EU Member States
- Auditing Entities from Non-EU Member States
In compliance with Article 9/6 of Law No. 148/2015 of 9 September, statutory auditors, audit companies and further entities enrolled in the Statutory Auditors Bar Association (OROC) on 1 January 2016, are automatically registered at the CMVM, based on the lists sent by the OROC on 2 December 2015 and on 8 January 2016.
In accordance with Article 9/7 of Law No. 148/2015 of 9 September, 'within the scope of its auditing supervisory duties, the CMVM verifies the compliance with the requirements for registration of statutory auditors, audit companies and further entities enrolled in the Statutory Auditors Bar Association at the time of the entry into force of the current Law.'
