Lei n.º 13/93, de 03 de Maio de 1993
Lei n.° 13/93 de 3 de Maio Autorização ao Governo para rever o regime jurídico dos revisores oficiais de contas A Assembleia da República decreta, nos termos dos artigos 164.°, alínea e), 168.°, n.° 1, alíneas b), d) e u), e 169.°, n.° 3, da Constituição, o seguinte: Artigo 1.° Fica o Governo autorizado a rever o Decreto-Lei n.° 519-L2/79, de 29 de Dezembro, com o objectivo de definir o regime jurídico dos revisores oficiais de contas.
Art. 2.° A autorização concedida tem a seguinte extensão: a) Definir os requisitos de acesso à profissão de revisor oficial de contas, especialmente quanto ao estágio, obtenção, suspensão e perda do título profissional, de forma a harmonizar o regime jurídico do exercício desta actividade profissional por nacionais portugueses e dos demais Estados membros da Comunidade Europeia; b) Definir a constituição da Câmara dos Revisores Oficiais de Contas, bem como as competências dos seus órgãos.
Art. 3.° O sentido das alterações é o seguinte: a) Prever que das deliberações do Conselho de Inscrição que respeitem aos requisitos de acesso à profissão caiba recurso para o Ministro da Justiça; b) Reordenar o estatuto profissional dos revisores oficiais de contas, através do desenvolvimento dos princípios de ética e deontologia profissional, da revisão do regime disciplinar, da redefinição das incompatibilidades e dos...
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