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6 regulators · 13 laws & regulations · 5 obligations · 19 enforcement actions

Hellenic Accounting and Auditing Standards Oversight Board HAASOB

Official site
https://elte.org.gr
Constituting statute
Law 3148/2003 (listed on its legislation page as the Foundation Law)
Supervises Corporates (Listed)

Who they are

Calls itself the national supervisory authority of the accounting and audit profession and a state authority with administrative and financial autonomy, supervised by the Minister of Finance. Its Greek acronym is ELTE.

What they do

Supervises the implementation of accounting and auditing standards. Its December 2024 public consultation covered the draft law transposing the Corporate Sustainability Reporting Directive and Directive (EU) 2023/2775.

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