{"id":1654,"date":"2020-12-04T16:52:11","date_gmt":"2020-12-04T13:52:11","guid":{"rendered":"https:\/\/elte.org.gr\/spe\/"},"modified":"2024-04-23T11:18:34","modified_gmt":"2024-04-23T09:18:34","slug":"spe","status":"publish","type":"page","link":"https:\/\/elte.org.gr\/en\/spe\/","title":{"rendered":"SPE Description Mission"},"content":{"rendered":"\n\t<section class=\"section\" id=\"section_950663770\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t<div class=\"section-bg-overlay absolute fill\"><\/div>\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-2062731571\" >\n    <div class=\"slider slider-nav-circle slider-nav-large slider-nav-light slider-style-normal\"\n        data-flickity-options='{\n            \"cellAlign\": \"center\",\n            \"imagesLoaded\": true,\n            \"lazyLoad\": 1,\n            \"freeScroll\": false,\n            \"wrapAround\": true,\n            \"autoPlay\": 6000,\n            \"pauseAutoPlayOnHover\" : true,\n            \"prevNextButtons\": true,\n            \"contain\" : true,\n            \"adaptiveHeight\" : true,\n            \"dragThreshold\" : 10,\n            \"percentPosition\": true,\n            \"pageDots\": false,\n            \"rightToLeft\": false,\n            \"draggable\": true,\n            \"selectedAttraction\": 0.1,\n            \"parallax\" : 0,\n            \"friction\": 0.6        }'\n        >\n        \n\n  <div class=\"banner has-hover\" id=\"banner-751736985\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1298\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/slot_bg_-scaled.jpg\" class=\"bg attachment-original size-original\" alt=\"\" \/>                        <div class=\"overlay\"><\/div>            \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-2038050464\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"itemTitle\" style=\"text-align: left;\"><span style=\"font-size: 130%;\"><strong>Quality Control Board (QCB)<\/strong><\/span><\/h3>\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-2038050464 {\n  width: 93%;\n}\n#text-box-2038050464 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-751736985 {\n  padding-top: 400px;\n}\n#banner-751736985 .overlay {\n  background-color: rgba(0, 30, 74, 0.81);\n}\n#banner-751736985 .banner-bg img {\n  object-position: 0% 58%;\n}\n<\/style>\n  <\/div>\n\n\n     <\/div>\n\n     <div class=\"loading-spin dark large centered\"><\/div>\n\n\t<\/div>\n\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_950663770 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n#section_950663770 .section-bg-overlay {\n  background-color: rgba(0, 30, 74, 0.81);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1412118328\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:0px 0px 0px 0px;margin:-2px 0px 0px 0px;\">\n\t<\/div>\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-2084338994\">\n\n\t<div id=\"col-1756465387\" class=\"col medium-11 small-9 large-11\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1458474892\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1458474892 {\n  padding-top: 45px;\n}\n<\/style>\n\t<\/div>\n\t\n<h2><span style=\"font-size: 120%;\">The aim of the Quality Control Board (QCB) is to safeguard auditing services quality.<\/p>\n<p><\/span><\/h2>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1412118328 {\n  padding-top: 11px;\n  padding-bottom: 11px;\n  background-color: rgb(242, 242, 242);\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #mission\" data-bullet=\"false\" data-link=\"#mission\" data-title=\"Change this\" ><a name=\"mission\"><\/a><\/span>\n<div class=\"row align-center\"  id=\"row-1920828032\">\n\n\t<div id=\"col-144197058\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-718886202\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-718886202 {\n  padding-top: 63px;\n}\n<\/style>\n\t<\/div>\n\t\n<h2 class=\"itemTitle\" style=\"text-align: center;\"><span style=\"font-size: 140%;\">Mission \/ Objectives<\/span><\/h2>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%;\">The aim of the Quality Control Board (QCB) is to safeguard auditing services quality.<\/p>\n<p>In order to meet this objective, QCB is responsible for:<\/span><\/p>\n<div class=\"row\"  id=\"row-855349836\">\n\n\t<div id=\"col-128179069\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"text-center\"><div class=\"is-divider divider clearfix\" ><\/div><\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row align-center\"  id=\"row-485674876\">\n\n\t<div id=\"col-1151878894\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">Conducting quality control on services provided by the statutory auditors and auditing firms.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1034314345\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">Adjusting, specifying and explaining the ethics and professional standards framework under which the auditing profession exists.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-976889036\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">Elaborating legislative proposals regarding the workings of the auditing institution.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-1802855015\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1802855015 {\n  padding-top: 37px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-2060820354\">\n\n\t<div id=\"col-825575207\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">Introducing to the HAASOB\u2019s Board of Directors the establishment of practice regulations with reference to compulsory audits conducted by non chartered auditors.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-663740211\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">Setting out the HAASOB\u2019s proposals concerning the under formation accounting standards in the framework of the International Auditing and Assurance Standards Board (IAASB) and the bodies of European Commission &#038; European Parliament.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1169561882\" class=\"col medium-4 small-8 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-small\"  >\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 46px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" >\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/chack_elte-100x100.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"font-size: 160%;\">The readjustment of the liability \u2013 assurance coverage of the statutory auditors and auditing firms.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-607086231\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-607086231 {\n  padding-top: 60px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<section class=\"section dark\" id=\"section_702804631\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/07\/forum.jpg\" class=\"bg attachment- size-\" alt=\"\" \/>\t\t\t\t\t\t<div class=\"section-bg-overlay absolute fill\"><\/div>\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\t<div id=\"gap-1408745175\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1408745175 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-406749050\">\n\n\t<div id=\"col-1953058469\" class=\"col medium-4 small-10 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h1><span style=\"font-size: 150%;\">Composition<\/span><\/h1>\n<p>&nbsp;<\/p>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1953058469 > .col-inner {\n  padding: 0px 40px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-636486222\" class=\"col medium-8 small-10 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p><strong>QCB consists of five members appointed by the HAASOB, one of the HAASOB\u2019s Deputy Chairmen appointed as Chairman and one of the members is proposed by the Institute of Certified Public Accountants of Greece &#8211; SOEL (auditor under retirement). The Board is appointed for a period of three-years.<\/span><\/strong><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_702804631 {\n  padding-top: 65px;\n  padding-bottom: 65px;\n  background-color: rgba(0, 0, 0, 0.9);\n}\n#section_702804631 .section-bg-overlay {\n  background-color: rgba(5, 39, 97, 0.88);\n}\n#section_702804631 .section-bg img {\n  object-position: 2% 100%;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_40890702\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\t<div id=\"gap-64885068\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-64885068 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-193123812\">\n\n\t<div id=\"col-216332248\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-678632474\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1834\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/eu-scaled.jpg\" class=\"bg attachment-original size-original\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-678632474 {\n  padding-top: 420px;\n}\n#banner-678632474 .banner-bg img {\n  object-position: 29% 40%;\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-11356029\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-87075362\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-87075362 {\n  padding-top: 23px;\n}\n<\/style>\n\t<\/div>\n\t\n\n  <div class=\"banner has-hover\" id=\"banner-58039468\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"681\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/spe--1199x800.jpg\" class=\"bg attachment-large size-large\" alt=\"\" \/>                        <div class=\"overlay\"><\/div>            \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-58039468 {\n  padding-top: 380px;\n}\n#banner-58039468 .overlay {\n  background-color: rgba(0,0,0,.5);\n}\n#banner-58039468 .banner-bg img {\n  object-position: 70% 49%;\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-972746376\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-447545770\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-447545770 {\n  padding-top: 16px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-972746376 > .col-inner {\n  padding: 0px 10px 0px 20px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_40890702 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_574076761\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<h2 class=\"itemTitle\" style=\"text-align: center;\"><span style=\"font-size: 140%;\">Executive Committee<br \/><\/span><\/h2>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%;\">The Executive Committee of HAASOB:<\/span><\/p>\n\t<div id=\"gap-1963197890\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1963197890 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-274864115\">\n\n\t<div id=\"col-58169196\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>\u00a0<\/p>\n<ul>\n<li>Executes the decisions of the HAASOB\u2019s Board of Directors<\/li>\n<li>Assigns projects, of their adequacy, to ASB, QCB and DB.<\/li>\n<li>Practices administrative monitoring on SOEL and on the rest of the professional institutions of auditors and accountants<\/li>\n<li>Evaluates the findings of SOEL\u2019s administration and of the rest professional bodies of Auditors and Accountants.<\/li>\n<li>Represents the HAASOB in collaboration with the appropriate bodies in Greece and abroad for the prevention and repression of the legalization of income generated from criminal activities<\/li>\n<\/ul>\n<p>The Executive Committee is constituted of the President and the two Vice Presidents of HAASOB.<\/p>\n<p>\u00a0<\/p>\n<p>Profession supervision:<\/p>\n<ul>\n<li>The granting, maintenance and repealing of statutory auditors\u2019 and auditing firms\u2019 licenses.<\/li>\n<li>The definition and supervision of professional examinations framework.<\/li>\n<li>The definition of the adequacy of statutory auditors\u2019 practical training.<\/li>\n<li>The definition of the duration and adequacy of continuing training programs as well as the adequacy of bodies providing these programs.<\/li>\n<li>The keeping of a public register of certified auditors and auditing firms.<\/li>\n<li>The approval of the removal or resignation of a statutory auditor or a auditing firm.<\/li>\n<li>The definition of the system of disciplinary procedure and control.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p align=\"justify\">\u0397\u0391\u0391S\u039f\u0392 applies the Legislation governing the auditing-accounting profession. It was established by the Founding Law 3148\/2003 and acquired extended competences with the Harmonization of National Legislation to the provisions of European Directive 2006\/43\/EC. HAASOB is an Institution of Public Law. Its function is supervises by the Minister of Economy and Finance.<\/p>\n<p align=\"justify\">As a national supervisory body, HAASOB establishes bilateral and multilateral partnerships with other national and international supervisory authorities in order to facilitate information exchange. It is an active member of the European Group of Auditors\u2019 Oversight Bodies (EGAOB).<\/p>\n<p>Profession Supervision<\/p>\n<p align=\"justify\">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 :<\/p>\n<ul>\n<li>Providing licensing, maintaining and withdrawing statutory auditors and auditing offices\u2019 licenses,<\/li>\n<li>Keeping public registration of certified auditors and audit firms<\/li>\n<li>Supervising and controlling professional examinations<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Professional Examinations<\/p>\n<p align=\"justify\">The objective of professional examinations is to determine whether the candidate possesses a high-level theoretical knowledge of the subjects set out by legislation as well as the ability to apply such knowledge in practice.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_574076761 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-transparent-header-light.php","meta":{"footnotes":""},"class_list":["post-1654","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/comments?post=1654"}],"version-history":[{"count":17,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1654\/revisions"}],"predecessor-version":[{"id":7961,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1654\/revisions\/7961"}],"wp:attachment":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/media?parent=1654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}