The HAASOB’s Disciplinary Board is the body responsible for ascertaining violations of the law and the regulatory framework governing the work of auditors
The HAASOB’s Disciplinary Board is the body responsible for ascertaining violations of the law and the regulatory framework governing the work of auditors, including HAASOB’s regulatory acts, the valid Code of Ethics, the auditing standards or quality assurance standards, along with the cases of non-compliance with the recommendations made by the HAASOB’S Quality Control Board, as a result of the quality inspections. It consists of the HAASOB’S seven-member Board of Directors along with two members of the State Legal Council, defined by its Plenary Session and the decisions are taken by a simple majority, provided that the conditions of quorum and lawful composition of the Board are met. Two reeves, serving the State Legal Council of the Ministry of Finance, were appointed members of the HAASOB’s Disciplinary Board.