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The OROC, established in 1974 by Ministerial Order 83/74 of February 6, rulled by the Law No. 140/2015 updated by Law No. 99-A/2021, is the mandatory professional accountancy organization for statutory auditors, (Revisores Oficiais de Contas (ROCs)) and statutory audit firms (Sociedades de Revisores Oficiais de Contas (SROCs)). OROC members are the only professional authorized to provide audit or audit-related services. In accordance with the Law, OROC carries out the following regulatory activities: (i) implementing IPD and CPD requirements for statutory auditors; (ii) maintaining a registry of statutory auditors and audit firms; (iii) setting ethical requirements for its members; (iv) administering and monitoring of the CPD program; (v) establishing a QA system for audits of non-public interest entities (non-PIEs); and (vi) establishing an I&D system for its members.
In addition to being a member of IFAC, the OROC is a member of Accountancy Europe and the União dos Contabilistas e Auditores de Língua Portuguesa (UCALP).