to ensure a documented and understandable view of the financial situation.

The constantly variable global economic environment has deeply affected the Greek economy. Constant modernization of auditing procedures in these fluctuating circumstances is conditional in terms of unobstructed and actual support for Greek companies.

In this framework our firm performs audits of financial statements, as required by the provisions of CL. 2190/1920 in terms of accounting standards provided Greek legislation. We also perform tax audits required by the provisions of article 82 par. 5 of L.2238/1994 as well as by POL1159/2011.

Furthermore, we perform financial audits for companies’ listing in the Stock Exchange Market and audits – reports for mergers and companies’ conversions. Procedures applied for our audits are based on International Auditing Standards (ISA).

The one thing that makes HAC team especially efficient and effective is that their members not only acquire experience of multinational nature and expert knowledge of IFRS but have also in-depth knowledge of the Greek market and legislation.

Audit & Assurance Services

• Statutory Audit of Financial Statements (GR GAAP, IFRS, US GAAP)
• Tax Audit (Tax Certificate)
• Investment Law Audit (Law 4887/2022, Law 4399/2016, Law 3908/2011, Law 3299/2004)
• RRF Investment Audit
• Audit of investments subject to CASH REBATE inventive Law 4487/2017 (National Centre of Audiovisual Media and Communication)
• Auditor’s Report on corporate transformations and transactions (mergers, corporate splits and transformations, Law 4601/2019, Law 4935/2022, Law 4172/2013, Law 2166/1993, LD 1297/1972)
• Auditor’s Report within the framework of the new Bankruptcy Law and in cases of Draft Debt Restructuring Agreement (Law 4738/2020)
• Valuation Report for contribution in kind (art. 17, Law 4548/2018)
• Certification Report for the deposit of the share capital increase (art. 20, Law 4548/2018)
• Certification Report for debt capitalization (art. 20, Law 4548/2018)
• Assessment Report on transactions between related parties (art. 99 – 101, Law 4548/2018)
• Certification Report regarding the Procedure for Beneficiaries to be included in Categories of Reduced Charges of the Special Fee for the Reduction of Air Pollutant Emissions (ETMEAR)
• Auditor’s Report according to art. 22A, Law 4172/2013 for Scientific and Technological Research Expenses
• Evaluation Report of the legality and validity of transactions and documents in the Intangible Barcodes Issuance System according to no. 1201/708/10.9.2020 decision of the E.O.P.Y.Y.
• Agreed Upon Procedures Engagements
• Other audit procedures, reports and certifications