Portugal
In Portugal, there are two accountancy qualifications: the Técnicos Oficiais de Contas (TOC), responsible for producing accounting and tax information, and the Revisor Oficial de Contas (ROC), more related to auditing practices. The TOC certification is exclusively awarded by the professional organization Ordem dos Técnicos Oficiais de Contas (OTOC), and the certification to become an auditor is awarded by another professional organization, the Ordem dos Revisores Oficiais de Contas (OROC). In general, accountants or auditors accredited by OTOC or OROC are individuals with university graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a TOC or ROC. That certification is only received after a 1-year (TOC) or 3-years (ROC) internship. Any citizen having a polytechnic degree as accounting technician is also entitled to apply for the exam and certification at the OTOC.
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