Accounting in Portugal

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There are two professional associations responsible for regulation of accountancy in Portugal.

Ordem dos Técnicos Oficiais de Contas[edit]

Ordem dos Técnicos Oficiais de Contas (OTOC) runs an admittance examination every four months and everyone that passes it becomes a Técnico Oficial de Contas (TOC), the authorized tax and accountancy practitioner in Portugal.

OTOC, which is the largest Portuguese professional body, with more than 75,000 affiliates, offers a broad range of training programs to its members, and is an active member in the public discussion of accounting and finance issues.

Ordem dos Revisores Oficiais de Contas[edit]

Ordem dos Revisores Oficiais de Contas (OROC) confers the national qualification for auditors (ROC).

OROC is the national member of International Federation of Accountants (IFAC).^[1]

References[edit]

External links[edit]

• OTOC (in Portuguese)
• OROC (in Portuguese)

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