Institute of Certified Public Accountants of Greece
Member | Established: 1997 | Member since 1977
The Institute of Certified Accountants of Greece (SOEL) was established in 1992 under Presidential Decree 226/1992. The institute’s mandate includes: (i) registration of auditors; (ii) professional examination of auditors; (iii) organization and provision of initial and continuing education for members of the profession; (iv) participation in the quality assurance review system for auditors subject to Epitropi Logistikis Tipopiisis kai Elehon (the Hellenic Accounting and Auditing Standards Oversight Board)’s directives; and (v) organization and implementation of disciplinary activities for members’ breach of professional conduct rules.
Contact
28 Kapodistriou Str.106 82 Athens
Greece
Tel: +30-210-389-142
Fax: +30-210-382-515
iad@soel.gr
http://www.soel.gr
Statements of Membership Obligations (SMOs)
Last updated: 09/2015
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The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Status of Fulfillment
SOEL, through a yet to be fully clarified arrangement, is expected in the future to share responsibility with the Hellenic Accounting and Auditing Standards Oversight Board (ELTE) for the quality assurance (QA) reviews...
SOEL uses its best effort to comply with SMO 2 through a variety of methods to enhance the education and professional competence of its members. For example, it collaborates with other international IFAC member bodies on...
Having no direct responsibility for the adoption of ISA, SOEL supports the implementation of ISA and other standards issued by the IAASB through its collaboration with the Hellenic Accounting and Auditing Standards...
With the IESBA Code of Ethics adopted in Greece by law, SOEL and the Hellenic Accounting and Auditing Standards Oversight Board (ELTE) are responsible for its translation. In its 2015 SMO Action Plan, SOEL indicated...
SOEL actively promotes the adoption of IPSAS in discussions with government officials and the public oversight body, the Hellenic Accounting and Auditing Standards Oversight Board. It supports the adoption of IPSAS in...
With no direct responsibility for investigating and disciplining its members, SOEL monitors and raises awareness of the Hellenic Accounting and Auditing Standards Oversight Board’s (ELTE) investigation and disciplinary...
With no direct responsibility for the adoption of accounting standards, SOEL supports the implementation of IFRS in Greece. SOEL organizes IFRS training events and offers relevant continuing professional development...
Disclaimer
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.