SLOT’s objective is to strengthen investors’ trust in financial statements’ integrity.

In order to meet this objective, SLOT has the following responsibilities:



SLOT consists of five members, one of the HAASOB’s Deputy Chairmen appointed as Chairman and four special scientists that have a doctoral degree in the field of Accounting and a high level of theoretical training in accounting or long-term experience in accounting practical implementation. The Board is appointed for a period of three-years.

Disciplinary Board (PS)

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.