HAASOB is governed by the Board of Directors and exercises its powers through the Executive Committee and individual councils : Quality Control Board (QCB), Accounting Standards Board (ASB) and the Professional Examination Committee (PEC)
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Quality Control Board (QCB)
The Quality Control Board oversees the Audit Profession. It is responsible for establishing Audit Standards, Codes of Ethics, and ensuring the quality of audit services.
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Accounting Standards Board (ASB)
The Accounting Standards Board supervises the Accounting Profession. It is responsible for the establishment and oversight of Accounting Standards applied by businesses in Greece.
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Professional Examination Committee (PEC)
With the Harmonization of National Legislation with the provisions of European Directive 2006/43/EC, the HAASOB is the appropriate authority for the public supervision of the auditing profession. In this framework, HAASOB is responsible for:
Providing licensing, maintaining and withdrawing statutory auditors and auditing offices’ licenses
Keeping public registration of certified auditors and audit firms
Supervising and controlling professional examinations