Caros Clientes,
Informamos que o prazo para o cumprimento da obrigação legal de aprovação anual de contas está se aproximando, ressaltamos que este é aplicável a todas as sociedades empresárias cujo exercício social encerrou-se em 31 de dezembro de 2024, conforme o art. 1.078 do Código Civil e artigo 132 da Lei das Sociedades por Ações, devendo tal obrigação ser cumprida até o dia 30 de abril de 2025.
The deliberations referring to the approval of accounts are made and approved, for Corporations, by the Ordinary General Assembly, and for Limited Liability Companies, by means of a Partners' Meeting.
Publication of Accounts
According to the Brazilian Corporation Law (Law no. 6.404/76), publicly and closely held corporations are required to publish the balance sheets in a large circulation newspaper, along with the Annual General Meeting. Closed capital corporations with annual gross revenue of up to R$78,000,000.00 may publish electronically, through the Public Digital Bookkeeping System (SPED), according to article 294 of the Corporate Law and the Corporate Registration Manual.
With regards to Limited Liability Companies, they are exempt from any publication of balance sheets.