The HAASOB is managed by the Board of Directors and practices its competences via the Executive Committee and the individual supervisory boards and committee : Quality Control Board (SPE), Accounting Standards Board (SLOT) and the Professional Examination Committee (EE)
Quality control board (SPE)
The conduct of quality controls on auditing workings that are carried out by the statutory auditors and auditing firms.
Accounting Standards Board (SLOT)
The Accounting Standards Board issues legal opinions on accounting standardization issues.
Professional Examination Committee (EE)
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