Our mission is to do business with integrity and produce work of an excellent quality that is based on continuous team work with customers.
The most important values message for all our partners and personnel is that of a commitment towards quality, and to encourage and promote everyone who is equally committed to this agenda.
The firm “Carlos Aires, Amadeu Costa Lima & Associado - SROC” was established in 2004 and is registered in the Portuguese Statutory Auditors Association (Ordem dos Revisores Oficiais de Contas) under no. 187 and in the Portuguese Securities Market Commission (Comissão do Mercado de Valores Mobiliários - CMVM) under no. 20161487.
This corporate entity is regulated by articles 116 and 146 of the Portuguese Statutory Auditors Association Statute (Estatuto da Ordem dos Revisores Oficiais de Contas - EOROC), registered in the Portuguese Chartered Accountants Association (Ordem dos Revisores Oficiais de Contas - OROC) to review accounts and other duties in Portugal according to articles 41 to 48 of EOROC and registered in the CMVM as a requirement to perform duties of public interest according to articles 6 to 14 of the Legal Framework of the Auditing Supervision.
The firm is managed by three partners whose auditing/reviewing and consultancy experience ensures a professional and appropriate response to the increasing demands of clients.
To execute our professional activity we have adopted the technical standards and guidelines related with the type of services to be provided, namely those issued by the Portuguese Statutory Auditors Association (OROC), nationally, and by the International Federation of Accountants (IFAC), internationally. The legal audits/reviews are subject to quality control in order to ensure compliance with the mentioned standards and guidelines.
Independent auditing increases the management’s credibility regarding its efficiency with managing resources and the legal compliance of its statements, and impacts on the evaluation of companies and on the relations with its partners.
AICEP Agência p/Investimento e Comércio Externo de Portugal |
APC Associação Portuguesa de Contabilistas |
APOTEC Associação Portuguesa de Técnicos de Contabilidade |
AT Autoridade Tributária e Aduaneira |
Banco de Portugal Banco de Portugal |
CMVM Comissão do Mercado de Valores Mobiliários |
CNC Comissão de Normalização Contabilística |
IAPMEI Instituto de Emprego e Formação Profissional |
IASB International Accounting Standards Board |
IRN Instituto dos Registos e do Notariado |
OCC Ordem dos contabilistas certificados |
OROC Ordem de revisores oficiais de Contas |
Portal da Empresa Website de Portal da Empresa |
Segurança Social Portal de Segurança Social |