The reform of the Court of Auditors and the relevance of opinions issued by private entities in the financial liability regime

Abstract

This article examines the relevance attributed by Article 75(4) of Draft Law No. 72/XVII/1 (GOV) to opinions issued in the course of the decision-making process — including those of private entities — for the purposes of excluding financial liability. Following a constitutional and legal overview of the financial liability regime, the proposed solution is critically assessed in light of the positions adopted by the Advisory Council of the Court of Auditors, concluding that the relevance of private opinions is admissible, provided it is accompanied by the financial liability of their authors.