New RT Nº 55. Rules on the performance of the public accountant as a corporate trustee. Amendment RT Nº 15. Repeal RT Nº 45

Abstract

Technical Resolution (RT) No. 55 replaces RT 45, already amending RT 15, of the FACPCE, equating the public accountant's report, which has been modified with RT 53 amending RT 37, with the trustee's report, being this the main modification and contemplating some considerations and improvements that help to better understand the tasks described above.
The function of the corporate trustee has its main support in the General Law of Companies, then the technical norms that collaborate to interpret the articles of the same make the whole task understandable, focusing on the legality and accounting controls, not having to do any reference to management controls or decision-making by the Directors of the Company.