HAASOB’s institutional framework includes its founding and operating laws and all laws, presidential decrees, regulations, guidelines, accounting and auditing standards and anything else related to HAASOB’s oversight authority, to which statutory auditors and audit firms must comply.

Legislation

Foundation Law

Foundation Law

Law 3693/2008

Law 3693/2008

Amendment of Law 3148/2003 & Law 3693/2008 with Law 4170/2013

Amendment of Law 3148/2003 & Law 3693/2008 with Law 4170/2013

Amendment of Law 3148/2003 with Law 4305/2014

Amendment of Law 3148/2003 with Law 4305/2014 

Law 4308/2014

Law 4308/2014

n.4449/2017

n.4449/2017 

European Legislation

Directive 2006/43/ΕC

Directive 2014/56/ΕU

Regulation 537/2014/ΕU

Regulation 537/2014/ΕU