Entity Size

How are entities ranked based on their size?

According to article 2 of Law 4308/2014 (Government Gazette 251 A), the designated entities, according to article 1 of the same law, are classified based on their size, as follows:

When is the auditors' report mandatory?

Pursuant to article 2, Subparagraph A1, of Law 4336/2015 (Government Gazette 94 A), are subject to control and must submit to GEMI Auditors' Reports, by Entity as follows

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