Where does this come from, and when was it checked?

The quotation is from Código Civil, art. 1.348, VIII, at the official source linked on this page. It was last checked against that source on October 5, 2026.

Legal reference

Reporting to owners: what the manager or board must report in Brazil

Short answer

The síndico must give accounts to the assembly, annually and when demanded. The annual assembly, which the síndico convenes in the form set by the convenção, approves the expense budget, the owners' contributions and the accounts.

What the law says

Original wording of the law (Portuguese). The summary and the notes around it are ours.

VIII - prestar contas à assembléia, anualmente e quando exigidas;

Provision: Código Civil, art. 1.348, VIII · Official text

Last verified: October 5, 2026

Also relevant

Convocará o síndico, anualmente, reunião da assembléia dos condôminos, na forma prevista na convenção, a fim de aprovar o orçamento das despesas, as contribuições dos condôminos e a prestação de contas, e eventualmente eleger-lhe o substituto e alterar o regimento interno.

Provision: Código Civil, art. 1.350 · Official text

A assembléia, especialmente convocada para o fim estabelecido no § 2º do artigo antecedente, poderá, pelo voto da maioria absoluta de seus membros, destituir o síndico que praticar irregularidades, não prestar contas, ou não administrar convenientemente o condomínio.

Provision: Código Civil, art. 1.349 · Official text

Poderá haver no condomínio um conselho fiscal, composto de três membros, eleitos pela assembléia, por prazo não superior a dois anos, ao qual compete dar parecer sobre as contas do síndico.

Provision: Código Civil, art. 1.356 · Official text

What this means in practice

In the articles we read, the Civil Code does not define the content or format of the accounts and sets no month or number of days for the annual assembly: that is left to the convenção, the regimento interno and what the assembly requires. A síndico who does not give accounts can be removed by an absolute majority of the members of an assembly specially convened (art. 1.349). If the síndico does not convene the assembly, a quarter of the owners may (art. 1.350, § 1º); an optional conselho fiscal gives its opinion on the síndico's accounts (art. 1.356).

General information, not legal advice. Check with a lawyer in Brazil before relying on it, and read your building's own documents: they can change how a rule applies.

Where Unitify fits

The free reports tool turns a spreadsheet, an export or pasted text into a report page with a share link, covering income, expenses, debt, requests and work done. It is free and needs no signup. It does not replace the report or form that the law above requires: what must be reported, to whom and by when comes from the law and from your own rules.

The free reports tool

Questions and answers

What must the manager or board report to owners in Brazil?: The síndico must give accounts to the assembly, annually and when demanded. The annual assembly, which the síndico convenes in the form set by the convenção, approves the expense budget, the owners' contributions and the accounts.
Where does this come from, and when was it checked?: The quotation is from Código Civil, art. 1.348, VIII, at the official source linked on this page. It was last checked against that source on October 5, 2026.

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