Acquiring class A

Class A Beneficiaries

The Class A professional ID is provided to members of the Chamber, Economic department University degree holders, graduates of Economics departments of the School of Management & Economics of Technical Universities (Τ.Ε.Ι.) and persons that fulfill the professional requirements provided by the Presidential Decree 38/2010, that have been exercising the B’ Class Accountant/Tax Consultant profession for three years.

Additionally:

  1. Accountants-Tax Consultants that are members of the Chamber and hold a Class C professional ID during the publication of the current law, will receive a Class B professional ID and after they complete three (3) years of proven practice on the accounting profession, while having a Class C ID and have taken the required training courses, they are entitled to receive the Class A professional ID.
  2. Accountants that are members of the Chamber and hold a Class B professional ID during the publication of the current law, receive the Class A professional ID after the completion of 2 years of practice in accounting while having a Class B ID and have taken the required training courses.
  3. Accountants-Tax Consultants that have graduated from the departments of Accounting, Commerce & Advertising, Business Administration, Touristic Enterprises, Applied Finance, Finance & Auditing and Finance & Insurance of the School of Management and Economics of Technological Universities (T.E.I.) and hold a Class C professional ID during the publication of the current law, may receive a Class B professional ID. If they complete three years (3) of accounting practice and take the required training courses, they are entitled to receive the Class A professional ID.
  4. Accountants-Tax Consultants that have graduated from the departments of Accounting, Commerce & Advertising, Business Administration, Touristic Enterprises, Applied Finance, Finance & Auditing and Finance & Insurance of the School of Management and Economics of Technological Universities (T.E.I.) and hold a Class B professional ID during the publication of the current law, may receive an Class A professional ID as long as they complete two years of accounting practice and take the required training courses.
  5. Accountants-Tax Consultants holding an Class A professional ID during the publication of the current law keep exercising the accounting profession with the same professional rights.

According to Law 2515/1997 (law in Greek) higher class professional accounting ID can be obtained based on –aside from the years of experience- the completion and successful evaluation of certified training courses in accounting and taxation.

Due to changes in the institutional framework that describes the accounting profession in 2013 (Law 4152/2013) with the withdrawal of classes C and D, training courses only concern receiving the Class A (given that classes A and B exist).

The above mentioned accounting beneficiaries, who have completed the time required, may apply online for an upgrade (Digital Services -> Applications/Training -> Upgrade -> Upgrading Application).

The information on their work experience are checked through:

  • For self-employed, their entire activity history is verified through the connection to ΤΑΧΙSΝΕΤ (initiation, termination, change).
  • For salaried employees, due to problems with the connection with the Social Insurance Institute (IKA), through posting the personal insurance account in special fields during the application, which is obligatory, when the employee’s professional category is declared. Supplementary documentation is posted in different fields, such as graduate degree and written testimony to prove accounting work experience.

Due to the large number of accountants and with the introduction of two accounting classes, A and B, we have initiated distance learning courses. The evaluation is intended to confirm the scientific and professional adequacy of accountants, which is deemed necessary to obtain the Class A ID.

Accountants-Tax Consultants are evaluated with a skills test in the following educational units:

Income Tax of Legal Entities 30
Analytical Accounting – Costing 15
International Financial Reporting Standards 10
End of Fiscal Year Procedures 20
Labor & Insurance Issues 20
Accounting Ethics Code 5

The passing grade for Class A ID is 50%. In other words, every trainee should have 50 correct answers out of a total of 100 questions. After the completion of the upgrading test, trainees who have succeeded will be informed by email on the issuance of their professional ID.

 Attention!

In order to complete the upgrading test, you have six months of time since the approval of your participation (starts counting from the date the answering email is sent). In the case that the upgrading test is not completed during the given time, you will need to make a new upgrade application.

To find an analytical guide for the upgrading procedure, please click here (guide in Greek).