The commercial junta of the State of São Paulo (JUCESP) has released, in the Official Gazette of the Union, its deliberation No 2 of 2015, which obliges large limited business societies to publish its accounting swings in newspapers, under penalty of refusal filing of the minutes of the meeting that approved them, the same condition already imposed on the open-end companies.

are considered large that limited business societies that, alone or together with others in common control, have assets higher than R $ 240 million or gross revenue above R $ 300 million.

The obligation to publish is the point of innovation, since Law No. 11,638 / 07 already required the limited large portion to elaborate a balance sheet endorsed by independent auditor. However, the 2007 standard did not expressly predicted the duty to publish such data, leaving margin to controversy.

Deliberation No. The impediment of participation in bids and the impossibility of referral to profits abroad, if it is a foreign company subsidiary.

Uncomfortable with the imposition of publication of its balance sheets, large limited business societies have sought specialized legal advice on the possibilities of discussion and reversal of this scenario, profitable field to be explored, therefore, the situation is still quite distant from a pacification and perfectly fit for formal and material confronting.