Revisores Oficiais de Contas (chartered accountants) Article 1(1) states: The exclusive attributions of the chartered accountants are to:

Chartered accountants who are also advocates are free to perform both functions, which are not incompatible. Article 4 allows that another function of chartered accountants is the exercise of consultancy in matters related with their qualifications (habilitacoes) to exercise the profession. A permissible required degree for the profession is the Law degree. It must be considered then that the chartered accountant holding a Law Degree is permitted to give related legal advice even though this category would not fall within the terms of Article 53(2) of the Statute of the College of Advocates.