The origin of our company dates back to December 18, 1997, when it was formed the “sociedade de revisores oficiais de contas”.

It’s registered in the “Ordem dos Revisores Oficiais de Contas” (Order of Chartered Accountants) in its list of companies of “Revisores Oficiais de Contas” (Chartered Accountants) under No. 151.

Our Services

Salgueiro & Roque, SROC, LDA.


We provide professional services of audit, including the statutory accounts in accordance with national and international technical standards and the principles of ethics governing the profession.

Salgueiro & Roque, SROC, LDA.

Tax Consultancy

Our professionals assist companies to regularize and to fulfill their tax obligations and in diagnosis and verification of tax status.

Salgueiro & Roque, SROC, LDA.


Our society defines itself as a changing company preparing professionals who can meet the challenges of competitiveness of the business sector in order to develop the skills needed in the areas of: accounting, financial and tax on businesses.

We provide the following professional services:

  • legal, statutory or contractual audit
  • statutory accounts within the organ of control of entities or the entities legally obliged to appoint a Chartered Accountant
  • simplified tests with specific purpose or specific or limited scope
  • verification of internal control and information security
  • assurance

We provide solutions that meet the specific needs of our customers:

  • Regular tax consultancy
  • Review of tax returns
  • Consultancy in Mergers and acquisitions
  • Analysis of tax implications associated with certain operations
  • Tax due diligence
  • Review procedures

With the formation we want to contribute to a new awareness and conviction that involves the need to transmit values based on professional ethics and the need for a proper use of the SNC system (“Sistema de Normalização Contabilística” meaning Accounting Standard System) in general and NCRF (“Normas de Contabilidade e do Relato Financeiro” meaning Standards for Accounting and Financial Reporting).


ROC Nº 774
Academic Education:

  • Advanced Studies Diploma in Accounting and Organization and Management by the Autonomous University of Madrid
  • MSc in Organisational Behaviour by Instituto Superior de Psicologia Aplicada
  • Postgraduate in European Studies – Strand Economic by Faculdade de Direito de Lisboa
  • Degree in Economics by the Instituto Superior de Economia
  • Bachelor’s degree in Accounting and Business Administration by Instituto Superior de Contabilidade e Administração de Lisboa

ROC Nº 774
Academic Education:

Cristina Roque has been a Chartered Accountant accredited by the Portuguese Institute of Chartered Accountants (OROC) since 2011, and a Certified Accountant by the Portuguese Institute of Certified Accountants (OCC) since 1997, working in financial auditing since 1999.

With a degree in Management since 1996, she began her professional career as a Financial Consultant, having worked for companies such as DFK, SROC and João Monarca Pires & Associado, SROC. She is currently a Partner at Roque, Ribeiro & Silva, SROC, and has also worked as a Reporting Controller for OROC.

Throughout her professional career, she completed her initial academic training with a Postgraduate Degree in Financial Management and a Master’s Degree.
She holds an Executive Master’s Degree in Advanced Accounting and Taxation from ISCTE and a Specialist Degree in Financial Auditing from the Polytechnic Institute of Lisbon. She participates as a teacher and trainer in actions developed by various institutions, and is currently an Invited Adjunct Professor at ISCAL, since 2020.


Salgueiro & Roque, SROC, LDA. Sociedade de Revisores Oficiais de Contas

Address: Rua de Coudel, 30 Bloco A – 1º 2725 -274 Mem Martins

Phone: +351 219 263 940
Mobile: +351 913 782 262

E-mail: geral@sroc151.pt