• Public Register

    Public Register

  • Committee of European Auditing Oversight Bodies

    Committee of European Auditing Oversight Bodies

  • EFRAG European Financial Reporting Advisory Group

    EFRAG European Financial Reporting Advisory Group


The Hellenic Accounting and Auditing Standards Oversight Board (HAASOB) is the national supervisory authority of the accounting and audit profession aiming to establish and supervise the correct and effective implementation of accounting and auditing standards. The HAASOB’S authority results from the relative legislative framework and is oriented to act exclusively in the public interest. The HAASOB is a state authority, which benefits administrative and financial autonomy and is supervised by the Minister of Finance. 

The HAASOB’S operational expenses do not burden the state budget, and its income resources are contributions paid by the regulated entities. The annual budget and annual report of the HAASOB is submitted by its Board of Directors for approval to the Minister of Finance.

The HAASOB’s purpose is to enhance the transparency of the operation of businesses and strengthen the investors’ trust, to apply of accounting standards and ensure the quality of audit services.


The following are the main three areas under the HAASOB’s authority:

  • Audit profession
  • Quality of Audits
  • Accounting and auditing standards and practices



International Financial Reporting Standards

International Federation of Accountants

International Activity