O conselho fiscal verifica o fundo de reserva.

O is the masculine singular definite article, equivalent to the in English.

Here it appears twice:

• o conselho fiscal = the supervisory board / audit committee
• o fundo de reserva = the reserve fund

In Portuguese, nouns normally take an article more often than in English, especially in complete sentences like this one.

In Portuguese, adjectives usually come after the noun.

So:

• conselho fiscal = literally council fiscal
• natural English translation = fiscal council, supervisory board, or audit committee, depending on context

Putting fiscal after conselho is the normal Portuguese order.

Conselho fiscal is a fixed expression in business, legal, and organizational contexts. It usually refers to a body that oversees accounts, finances, and compliance.

Depending on context, it may be translated as:

• fiscal council
• supervisory board
• audit committee
• oversight board

It does not necessarily mean a group that gives advice in the general sense of council.

Not necessarily.

For English speakers, fiscal often strongly suggests tax or government finance, but in Portuguese fiscal can also relate to:

• oversight
• inspection
• financial supervision
• compliance checking

So in conselho fiscal, the idea is usually financial oversight or supervision, not specifically taxation.

Verifica is the third person singular present tense of the verb verificar.

Conjugation:

• eu verifico = I verify/check
• você/ele/ela verifica = you/he/she verifies/checks

The subject here is o conselho fiscal, which is singular, so the verb must also be singular:

• O conselho fiscal verifica...

If the subject were plural, the verb would change:

• Os conselhos fiscais verificam...

In this sentence, verificar most naturally means:

• to check
• to inspect
• to examine
• to verify

Which English translation fits best depends on context. In financial or administrative language, check or verify is often the most natural.

Literally:

• fundo = fund
• de = of
• reserva = reserve

So fundo de reserva literally means fund of reserve, but natural English is reserve fund.

The preposition de is very common in Portuguese for linking two nouns. English often uses noun + noun combinations, but Portuguese usually prefers noun + de + noun.

Examples:

• fundo de reserva = reserve fund
• sala de aula = classroom
• cartão de crédito = credit card

Because the article agrees with the main noun, not with every word in the phrase.

The main noun is fundo, which is masculine:

• o fundo

Then de reserva is just a modifying phrase:

• de reserva = of reserve

So the gender of reserva does not affect the article before fundo.

In this sentence, yes, using both articles is the normal and natural choice:

• O conselho fiscal verifica o fundo de reserva.

Portuguese often uses definite articles where English might omit them. Leaving out one of the articles here would usually sound less natural or would change the style/context.

For example:

• Conselho fiscal verifica fundo de reserva might appear in a headline or note, but not as the most natural full sentence in standard usage.

A simple approximate pronunciation is:

oo kon-SEH-lyoo fis-KAW vee-ree-FEE-kah oo FON-doo djee heh-ZEHR-vah

A few helpful notes:

• lh in conselho sounds like the lli in million
• fiscal in Brazil is often pronounced with stress on the last syllable: fis-KAW
• de before a consonant often sounds like djee or jee in many Brazilian accents
• r in reserva can vary by region

The normal word order is:

subject + verb + object

• O conselho fiscal = subject
• verifica = verb
• o fundo de reserva = object

So the given sentence is the most neutral and standard order.

Other orders are possible in special contexts, but they usually add emphasis or sound less neutral. For a learner, the safest pattern is the one used here:

• O conselho fiscal verifica o fundo de reserva.

It would be:

Os conselhos fiscais verificam os fundos de reserva.

Changes:

• o → os
• conselho → conselhos
• fiscal → fiscais
• verifica → verificam
• o fundo → os fundos

This is a useful way to see agreement:

• article + noun + adjective all match
• the verb matches the subject in number