---
slug: auditoria-independente-obrigatoria
lang: en
titulo: Independent audit is mandatory above BRL 240 million in assets or BRL 300 million in revenue
resposta: Under Brazilian law, an independent audit is mandatory for listed companies and for large companies: total assets above BRL 240 million or annual gross revenue above BRL 300 million in the prior fiscal year.
curto: Mandatory independent audit
tema: Governance
revisada: 2026-10-02
proxima: 2027-04-02
---
## Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Listed company | Being a listed company | Financial statements audited by independent auditors registered with the CVM | Law 6,404/1976, art. 177, para. 3 | 27/05/2009 (wording of Law 11,941) |
| Large company | Total assets above BRL 240,000,000.00 in the prior fiscal year | The rules of Law 6,404 apply, including independent audit by an auditor registered with the CVM | Law 11,638/2007, art. 3 and sole paragraph | 28/12/2007 |
| Large company | Annual gross revenue above BRL 300,000,000.00 in the prior fiscal year | Same consequence | Law 11,638/2007, art. 3 and sole paragraph | 28/12/2007 |

Data consulted on 02/10/2026.

## Basis
- [Law 11,638/2007 (Planalto, in Portuguese)](https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/lei/l11638.htm): art. 3 extends to large companies, even if not corporations, the provisions of Law 6,404 on bookkeeping, financial statements and mandatory independent audit; the sole paragraph defines "large".
- [Law 6,404/1976, consolidated (Planalto, in Portuguese)](https://www.planalto.gov.br/ccivil_03/leis/l6404compilada.htm): art. 177, para. 3, requires listed companies' statements to follow CVM rules and to be audited by independent auditors registered with the CVM.

## How it applies
Two doors lead to the obligation. The first is being a listed company. The second is being a large company, even without being a corporation: it is enough that the company, or the group under common control, exceeded one of the two limits in the prior fiscal year. The law's "or" means one criterion is enough: total assets above BRL 240 million, or annual gross revenue above BRL 300 million.

## Limits
- The definition of "large" applies, under the law, "for the exclusive purposes" of Law 11,638/2007.
- The amounts are those of 2007; the text read carries no monetary adjustment.
- This sheet covers only this legal obligation; audits required by contract, by a sector regulator or chosen by the company follow other rules.
- The versions read are those published by Planalto; later amendments must be checked with Planalto and the CVM before any decision.