SOEL Auditor Exam
SOEL Sworn Auditor (Ο.Ε.Λ.) Professional Examinations (Greece)
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Exam overviewPractice session
Under Article 2 of Law 4308/2014 (Greek Accounting Standards - Ελληνικά Λογιστικά Πρότυπα, ΕΛΠ), as amended by Article 47 of Law 5164/2024, which set of thresholds classifies an entity as a "very small entity" (πολύ μικρή οντότητα) when it does not exceed at least two of the three criteria?
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