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Auditoria e Finanças

Corporate and Securities Law

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Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016

5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 39258.

- Cláudia Liliana Sousa Rosa Henriques


On completion of the course the students should have understood the basic legal principles underlying corporate auditing and financial analysis.

1. Notion of a commercial society
2. Types of commercial companies - distinguishing criterion and criterion of the consequences in the legal system of each type are commercial company.
3. Creation of commercial companies. National Register of Collective. Publications. Commercial Registry. Analysis of the elements of association. Irregular societies.
4. Legal status of commercial companies - analysis by type of society.
5. Corporate resolutions - forms of deliberation, notices, reports and annual meeting.
6. Corporate governance. Governing bodies, their composition and duties. Responsibility of companies, members of the governing body of shareholders and corporate social responsibility.
7. Open societies.
8. Securities - notion, species, transmission and legal regime.
9. Public Offerings.

Evaluation Methodology
There will be a written test on all the subject, being “Dismissed exam” the student who obtains the minimum grade of 10 (ten) values.
The student “Admitted to the Exam” will take a written exam, being “Passed” if he / she obtains 10 (ten) values.
At the time of appeal, the student who enrolls will take a written exam and will be “Passed” if he / she obtains 10 (ten) values.

- Abreu, J. (2021). Curso de Direito Comercial - Das Sociedades Comerciais. (Vol. II). Coimbra: Almedina
- Abreu, J. (2010). Governação das Sociedades Comerciais. Coimbra: Almedina
- Pereira de Almeida, A. (2022). Sociedades Comerciais, Valores Mobiliários, Instrumentos Financeiros e Mercados. Coimbra: Almedina
- Cordeiro, A. (2018). Manual de Direito dos Valores Mobiliários. Coimbra: Almedina

Teaching Method
Theoretical-practical sessions presenting course contents and case study analysis and resolution.

Software used in class
Not aplicable.




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