Decreto-Lei n.º 261/98, de 18 de Agosto de 1998
Decreto-Lei n.º 261/98 de 18 de Agosto O regime jurídico dos revisores oficiais de contas está definido no Decreto-Lei n.º 422-A/93, de 30 de Dezembro, editado no uso da autorização legislativa concedida pela Lei n.º 13/93, de 3 de Maio.
O artigo 160.º do referido decreto-lei dispôs que durante três anos, contados do início do ano seguinte ao da sua entrada em vigor, os revisores teriam direito a honorários mínimos nunca inferiores a 150 000$, no exercício da revisão legal de empresas ou de outras entidades. Esse período extinguiu-se no dia 1 de Janeiro do ano em curso, mantendo-se, no entanto, as razões que haviam aconselhado a adopção de honorários mínimos, como garantia de uma concorrência moderada em profissão cuja dignidade é fundamental no domínio da informação sobre a situação financeira das empresas.
Justifica-se, assim, que se prorrogue o regime em causa por novo período de três anos, sem que se altere o montante fixado, face à evolução favorável do tecido empresarial e da economia em geral.
Foi ouvida a Câmara dos Revisores Oficiais de Contas.
Assim: No uso da autorização legislativa concedida pelo artigo 1.º da Lei n.º 26/98...
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