Polish Chamber of Statutory Auditors

The quality assurance (QA) review system for statutory audits in Poland is established and operated by the Polish Agency for Audit Oversight (PANA) under the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight. The Polish Chamber of Statutory Auditors (PIBR) no longer has direct responsibility for conducting QA reviews, but it continues to play an active support role in promoting implementation of quality management requirements and supporting members in understanding and applying the relevant standards.

PIBR maintains a dedicated webpage on the new quality management standards, including the International Standard on Quality Management 1 (ISQM 1), International Standard on Quality Management 2 (ISQM 2), and International Standard on Auditing 220 (Revised). The page includes implementation timelines, links to the relevant resolutions, supporting materials, and references to the adoption of the standards in Poland with effect from 1 January 2023. PIBR has also published implementation support materials to help firms design and operate internal systems of quality management.

In addition, PIBR continues to support members through continuing professional development activities and technical training on quality management. Its education platform includes courses devoted specifically to the application of the new quality management standards, including practical implementation issues for audit firms. PIBR has also continued to offer webinars and conference content on this topic.

PIBR has therefore demonstrated an ongoing commitment to supporting implementation of the QA framework in the jurisdiction, despite no longer being the body responsible for inspections. Through its translation activities, implementation materials, training programs, and ongoing member support, PIBR continues to sustain fulfillment of its obligations under Statement of Membership Obligations 1 (SMO 1). On this basis, the SMO 1 fulfillment assessment remains Sustain.

Current Status: Sustain

Broad initial professional development (IPD) requirements for statutory auditors are established under the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight. The Polish Chamber of Statutory Auditors (PIBR) is responsible for implementing these legislated requirements, including the qualification process, examination structure, and detailed competency framework, subject to approval by the Polish Agency for Audit Oversight (PANA).

PIBR reports that the education and qualification requirements for statutory auditors are aligned with the International Education Standards (IES) issued in 2019. The qualification framework includes higher education requirements, practical experience, written examinations, and a diploma examination designed to assess both technical knowledge and the practical application of professional skills.

PIBR continues to take active steps to improve accessibility and relevance of entry pathways into the profession. In November 2021, it signed an agreement with the University of Economics in Cracow for recognition of examinations. Similar agreements were subsequently concluded with the University of Economics in Wroclaw in October 2023 and the University of Economics in Katowice in May 2024. These agreements allow recognition of knowledge examinations for candidates who complete approved master’s degree programs in financial audit, thereby facilitating entry into the profession.

PIBR also supports candidates through publication of sample examination questions, case studies, and qualification guidance materials through its examination portal.

Practical experience requirements continue to be supported by documented principles and templates for recording competencies gained through workplace training, which remain aligned with International Education Standard 5 (IES 5). Continuing professional development (CPD) requirements are established annually by PIBR in line with International Education Standard 7 (IES 7) and are subject to approval by PANA. PIBR publishes these requirements and offers a broad range of education and training activities for members through its continuing education platform.

PIBR also reports alignment of its requirements for statutory auditors with International Education Standard 8 (IES 8) and continues to support implementation through ongoing training and competency development activities for audit professionals. PIBR has demonstrated continuing efforts to review and improve its fulfillment of Statement of Membership Obligations 2 (SMO 2).

As part of its continued progress, PIBR should continue to focus on evidencing incorporation of the revisions to IES 2, 3, 4, and 8 effective from 2021, particularly in relation to information and communications technology competencies and professional skepticism, and consider completing the IES self-assessment framework to support ongoing alignment with current IES requirements.

Current Status: Review & Improve

The Polish Chamber of Statutory Auditors (PIBR) is responsible for drafting auditing standards for application in Poland and proposing them to the Polish Agency for Audit Oversight (PANA) for approval.

PIBR has established a structured and ongoing process for translating and proposing International Auditing and Assurance Standards Board (IAASB) pronouncements for national adoption. It reports that this process is carried out in line with the International Federation of Accountants (IFAC) Translation Policy and in close cooperation with PANA.

Current authoritative sources confirm that Poland has adopted the 2023–2024 handbook base through the national standards framework, with the new wording of the National Standards on Auditing approved in 2026 and subsequent effective dates established for future reporting periods. Revised International Standard on Auditing 600 (ISA 600 (Revised)) has also been separately adopted with a defined effective date. In addition, the International Standard on Quality Management 1 (ISQM 1), International Standard on Quality Management 2 (ISQM 2), and International Standard on Auditing 220 (Revised) were adopted and became effective from 1 January 2023.

PIBR continues to support implementation through a wide range of member activities. These include translation of technical guidance and implementation support materials, publication of standards-related resolutions and updates on its website, development of materials supporting implementation of quality management standards, technical support for member inquiries, and inclusion of International Standards on Auditing (ISA) and ISQM topics within its continuing professional development calendar.

PIBR has demonstrated a strong and methodical process for supporting adoption and implementation of IAASB pronouncements and continues to actively support members through guidance and training activities.

PIBR should continue to focus on timely translation and formal adoption of the most recent IAASB pronouncements, including ensuring that future pronouncements, where feasible, become effective in Poland in line with the effective dates established by the IAASB. Continued focus should also be placed on progressing to full adoption of the most recent handbook in effect at the time of assessment.

Current Status: Review & Improve

Under the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, the Polish Chamber of Statutory Auditors (PIBR) is responsible for adopting ethical requirements for statutory auditors, subject to approval by the Polish Agency for Audit Oversight (PANA).

Since 2011, the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA) has been required for application by statutory auditors in Poland as translated by PIBR and approved by the public oversight authority.

Current authoritative sources confirm that the 2022 Handbook was translated into Polish and formally adopted by PIBR in December 2023, with an effective date of 1 July 2024, following approval by PANA in December 2023. PIBR has also translated and published later revisions as separate documents, including the revisions relating to the definitions of listed entity and public interest entity and the revisions relating to engagement team and group audits. In addition, the technology-related revisions and the tax planning and related services revisions continue to be translated and progressed toward formal adoption.

In addition to its standard-setting role, PIBR has undertaken a broad range of activities to support member awareness and implementation of the Code. These include seminars and webinars on ethics and ethical dilemmas, continuing professional development courses with practical case studies, inclusion of ethics topics in annual auditing conferences, publication of explanatory and implementation support materials, translation of IESBA and International Federation of Accountants (IFAC) support resources, and responses to member inquiries on specific ethical issues. PIBR also maintains a dedicated webpage for the Code and related updates.

PIBR has demonstrated an active and ongoing process to maintain fulfillment of Statement of Membership Obligations 4 (SMO 4) and continues to support the sustained adoption and implementation of IESBA pronouncements.

PIBR should continue to focus on timely translation and formal adoption of the most recent IESBA pronouncements, including ensuring, where feasible, that revisions become effective in Poland in line with the effective dates established by IESBA and that the most recent handbook in effect at the time of assessment is fully incorporated into national requirements.

Current Status: Review & Improve

The Ministry of Finance (MoF) is responsible for establishing public sector accounting requirements in Poland. As reflected in the International Public Sector Financial Accountability Index developed by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA), national public sector accounting requirements continue to be applied on a partial accrual basis.

The Polish Chamber of Statutory Auditors (PIBR) has no direct authority for the adoption of International Public Sector Accounting Standards (IPSAS) in the jurisdiction. However, PIBR continues to undertake activities aimed at promoting awareness of IPSAS and supporting further alignment of the public sector reporting framework.

PIBR reports that its efforts are focused on advocating for adoption of IPSAS and broader public sector reporting reform with the MoF. In support of this role, PIBR raises awareness of international public sector reporting standards through conferences, seminars, and training courses and provides professional input on draft legal and regulatory proposals affecting public sector accounting in Poland.

Through these advocacy, awareness-raising, and technical support activities, PIBR continues to demonstrate sustained fulfillment of Statement of Membership Obligations 5 (SMO 5) within the scope of its no-direct-authority role.

Current Status: Sustain

Under the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, responsibility for investigation and discipline mechanisms for statutory auditors is shared between the Polish Chamber of Statutory Auditors (PIBR) and the Polish Agency for Audit Oversight (PANA).

PIBR conducts disciplinary proceedings for statutory auditors in matters relating to continuing professional development requirements and other offenses that do not arise from the performance of assurance engagements or breaches of national professional standards within PANA’s remit. PANA conducts disciplinary proceedings in matters related to the performance of the audit profession that fall within its statutory responsibilities.

PIBR reports that its investigation and discipline procedures are based on the requirements of Statement of Membership Obligations 6 (SMO 6). The nomination procedures for the National Disciplinary Prosecutor and the National Disciplinary Court are regulated by the 2017 Act and operate independently from the professional self-government framework.

However, under the current legislative framework, it is not possible for non-auditors to be nominated to the PIBR disciplinary tribunal. While the Act allows the accused to appoint legal representatives as part of their defense, the absence of non-accountants within the disciplinary tribunal remains a key gap relative to SMO 6 best practices and broader public interest expectations.

PIBR also reports that it publishes information on its investigation and discipline regulations, proceedings, and results on its website to promote transparency and awareness among members and the public. PIBR has demonstrated ongoing efforts to review and improve its fulfillment of SMO 6 obligations.

As feasible during any future legislative amendments, PIBR should continue to advocate for the inclusion of non-auditors in the disciplinary tribunal framework in order to strengthen public interest representation, enhance perceptions of independence, and further align the jurisdictional system with SMO 6 best practices.

Current Status: Review & Improve

As a member of the European Union (EU), Poland is subject to financial reporting requirements established under EU law and transposed into national legislation. In line with these requirements, International Financial Reporting Standards Accounting Standards (IFRS Accounting Standards) as adopted by the EU are required for the consolidated financial statements of listed entities, credit institutions, insurance undertakings, and other public interest entities designated by the Ministry of Finance (MoF).

The Polish Chamber of Statutory Auditors (PIBR) has no direct responsibility for establishing accounting standards in the jurisdiction. Responsibility for the legal financial reporting framework rests with the MoF.

However, PIBR continues to support the effective implementation of IFRS Accounting Standards through representation on the Accounting Standards Committee of the MoF and through activities aimed at supporting statutory auditors and other stakeholders in applying the standards.

PIBR reports that it provides training, seminars, and continuing professional development courses on IFRS Accounting Standards and related financial reporting developments in order to support its members’ professional competence and promote consistent application of the standards in practice.

Through its representation, awareness-raising, and member support activities, PIBR continues to demonstrate sustained fulfillment of Statement of Membership Obligations 7 (SMO 7) within the scope of its no-direct-authority role.

Current Status: Sustain