Mission / Objectives

SLOT’s objective is to strengthen investors’ trust in financial statements’ integrity.

In order to meet this objective, SLOT has the following responsibilities:

  • Introducing amendments regarding existing standards or application of new accounting standards.
  • Seeing to the implementation of stable and recognized accounting standards.
  • Supervising the effectiveness of existing accounting standards’ implementation.
  • Pronouncing on accounting standards issues which are remitted to it under the HAASOB’s Board of Directors or Executive Board’s decision.
  • Answering to individual interested parties’ questions regarding accounting issues which are raised directly to SLOT or other HAASOB bodies.
  • Elaborating accounting and auditing working documents in the framework of the European Financial Reporting Advisory Group (EFRAG), the Accounting Regulatory Committee (ARC) and other international bodies responsible for accounting issues.
  • Seeing to HAASOB’s active participation in the competent European Institutions and other international bodies.


SLOT consists of five members, one of the HAASOB’s Deputy Chairmen appointed as Chairman and four special scientists that have a doctoral degree in the field of Accounting and a high level of theoretical training in accounting or long-term experience in accounting practical implementation. The Board is appointed for a period of three-years.

Latest News

EFRAG Meeting
Tuesday 30 October, 2018

Monday 23 July, 2018

EFRAG Meeting
Friday 20 July

EFRAG Meeting
Tuesday 17 April, 2018

6th CEAOB Plenary Meeting
Tuesday 27 February, 2018

CEAOB plenary meeting
Monday 13 November, 2017

Inspections subgroup (ISG) - 3rd meeting of the CEAOB
Monday 16 October, 2017