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)

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.

The Accounting Standards Board supervises the Accounting Profession. It is responsible for the establishment and oversight of Accounting Standards applied by businesses in Greece.

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

Accounting Standards Board (ASB)


Quality control board (QCB)


Professional Examination Committee / EE (PΕC)