Mission / objectives
The aim of the Quality Control Board (SPE) is to safeguard auditing services quality.
In order to meet this objective, SPE is responsible for:
- Conducting quality control on services provided by the statutory auditors and auditing firms.
- Adjusting, specifying and explaining the ethics and professional standards framework under which the auditing profession exists.
- Elaborating legislative proposals regarding the workings of the auditing institution.
- Introducing to the HAASOB’s Board of Directors the establishment of practice regulations with reference to compulsory audits conducted by non chartered auditors.
- Setting out the HAASOB’s proposals concerning the under formation accounting standards in the framework of the International Auditing and Assurance Standards Board (IAASB) and the bodies of European Commission & European Parliament
- The readjustment of the liability – assurance coverage of the statutory auditors and auditing firms.
SPE consists of five members appointed by the HAASOB, one of the HAASOB’s Deputy Chairmen appointed as Chairman and one of the members is proposed by the Institute of Certified Public Accountants of Greece - SOEL (auditor under retirement). The Board is appointed for a period of three-years.