Established in 1995, the Ordem dos Contabilistas Certificados is the mandatory professional accountancy organization for chartered accountants and accounting firms in accordance with Portuguese Law (OCC Statutes, last amended by Law No. 68/2023, from December 7). OCC members prepare tax and financial statements and are the only members of the profession allowed to sign financial statements along with company representatives. The OCC is a member of the FCM, of the Committee for Integration Europe—Latin America (CILEA), the EFAA, the UCALP and also member of IFAC, among other international membership and partnerhips.