ROC
Published 8 November 2026, 22:51
Revisor Oficial de Contas — statutory auditor
An auditor legally entitled to audit and certify companies' accounts. The status is granted by the professional body OROC after exams and a traineeship. It is a separate status from that of a contabilista certificado (certified accountant), who keeps the accounts rather than auditing them.
Where you come across it. Annual accounts of companies that are required to have an audit; conversations about careers in accounting and auditing.
A ROC and a contabilista certificado are not the same thing: they have different professional bodies, different exams and different powers.