Obligations and publications
Companies have to produce each year a financial statement including a balance sheet, a profit and loss account, a table of distribution of profits and an appendix. It must be audited, addressed to the limited companies register and published in the official gazette of the government.
Certification and auditing
The external control of accounts must be given to a body of auditors chosen by the company.
Professionals and representative organizations
The Greek institute of approved auditors (SOE: Soma Orkoton Elekton) is the official body of the auditing profession, it includes 420 members.