Greece’s Legal Council of the State has drawn a firm line against retired certified public accountants continuing to practice, making clear that retirement automatically brings professional activity to an end.
In Opinion No. 88/2025, issued in response to a request from the country’s audit oversight authority, the Hellenic Accounting and Auditing Standards Oversight Board, the Legal Council examined whether a certified public accountant who has retired from their main social security scheme could continue working under general rules that allow pensioners to remain employed. It also considered whether retirement instead leads automatically to the withdrawal of the professional license required to practice.
The Council concluded that retirement from the primary insurance system results, by operation of law, in the cessation of professional activity. Under Greek law governing the auditing profession, retirement is expressly listed as a ground for the permanent revocation of a certified public accountant’s license, meaning that once an auditor retires, they are no longer legally permitted to continue practicing.
The opinion further clarifies that broader provisions in Greek social security legislation allowing pensioners to work apply only within the sphere of public social insurance. They do not alter the legal framework regulating the auditing profession and cannot override the explicit rule that links retirement to the permanent loss of professional authorization.
As a result, the general possibility for pensioners to remain economically active under social security law does not extend to certified public accountants. In this profession, retirement is treated as incompatible with retaining professional status and the right to practice.
