The Supreme Federal Court (STF) has decided to suspend, nationwide, all legal proceedings that question the legality of service provision contracts, commonly known as “pejotização”. The decision, issued by Justice Gilmar Mendes, aims to standardize the interpretation on the matter and ensure legal certainty. The STF recognized the general repercussion of the issue when it […]
CPDMA BLOG
Category: News
Date: 3 de April de 2025
Posted by: CPDMA Team
Annual meeting for accounts review
The annual holding of the Ordinary General Meeting (OGM) for the review of management accounts is a legal requirement set forth in Law No. 6,404/1976 (Brazilian Corporation Law), specifically in articles 132 and following. This provision establishes that the OGM must be held within the first four (4) months following the end of the fiscal year, usually by the end of April when the fiscal year coincides with the calendar year. During this period, it is essential that companies organize themselves to comply with this legal deadline, avoiding potential irregularities.
The OGM is essential for shareholders to evaluate the performance of the management, decide on the allocation of the financial results, and, when applicable, elect members of the management and supervisory bodies. Failure to hold the meeting within the established timeframe may result in legal consequences, including the liability of administrators and the possibility of nullifying acts that are not in compliance with the law.
Regarding the publication of financial statements, the Corporation Law requires their disclosure to ensure transparency for shareholders and other interested parties. Generally, this publication takes place in widely circulated newspapers and in the Official Gazette. However, for privately held companies with annual gross revenue of up to R$ 78 million, the legislation allows the statements to be published electronically through the Balance Sheet Center of the Public Digital Bookkeeping System (SPED), without the obligation of publication in printed newspapers.
Proper compliance with all the necessary procedures for holding the OGM demonstrates the company’s commitment to legal compliance and sound corporate governance. CPDMA is available to assist your company in conducting ordinary meetings, preparing and publishing financial statements, and fulfilling other corporate obligations, contributing to legal security and the integrity of business management.
Recent posts
STF suspends proceedings on the legality of service provision contracts across the country
CPDMA's role was decisive in the Supreme Federal Court's ruling reaffirming the case law on the use of legal entities in labor relations.
Uma importante decisão proferida recentemente pelo Supremo Tribunal Federal (STF), a partir de atuação da equipe trabalhista Cesar Peres Dulac Müller Advogados, trouxe novamente à tona a relevância da observância aos precedentes vinculantes da Corte em matéria trabalhista, especialmente quanto à licitude de formas alternativas de contratação, como a prestação de serviços por pessoa jurídica — prática […]
Annual meeting for accounts review
The annual holding of the Ordinary General Meeting (OGM) for the accountability of the administrators is a legal requirement provided for in Law No. 6,404/1976 (Brazilian Corporations Law), specifically in Articles 132 and following. This provision establishes that the OGM must take place within the first four (4) months following the end of the fiscal year, usually by […]
The Full Bench of the Superior Labor Court rules on new binding precedents
The Full Bench of the Superior Labor Court, in a session held this Monday (24), established legal theses on new topics, as part of a procedure to reaffirm its jurisprudence. These are matters that, as they are already settled, were submitted to the repetitive appeals procedure to define a binding legal thesis. The establishment of qualified precedents has a direct impact […]
Thomas Dulac Müller discusses third-party liability in bankruptcy at TMA Brasil event in Porto Alegre
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On March 18, 2025, at the Hotel Laghetto Stilo Higienópolis, Thomas Dulac Müller, a lawyer and expert in corporate restructuring, participated in the panel "Third-Party Liability in Bankruptcy", sharing his expertise alongside top industry specialists. The discussion provided strategic insights into the legal implications of bankruptcy for third parties involved in insolvency proceedings. […]
State Government launches Refaz Reconstruction: public notice for negotiation of ICMS debts
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The Refaz Reconstruction (Decree 58.067/2025) will allow the regularization of debts with the State Revenue Service and the State Attorney General's Office (PGE) for companies owing ICMS, with a reduction of up to 95% in interest and fines. The initiative aims to reduce an ICMS debt stock of R$ 55.2 billion in the state. Currently, about 72% of this amount is in the judicial collection phase, […]
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