Serching text:  
ABOUT KIBR

ABOUT THE CHAMBER
  Events and information
  Assemblies
  KIBR Bodies
  Examinations Committee
  KRBR Committees
  KIBR Office
  Conferences and trainings
  10 years of KIBR
  Contact

LEGAL REGULATIONS
  Law on Auditors
  Statute
  Professional standards
  Ethics
  Quality Assurance
  Disciplinary action
  Qualifying conduct
  KRBR resolutions
  Financial activities
  Continuing Professional Development
  IFAC Code of Ethics

LIST OF ENTITIES ENTITLED
TO CARRY OUT THE AUDIT
OF FINANCIAL STATEMENTS

REGIONAL BRANCHES

PUBLICATIONS
 

 

english version

wersja polska
NATIONAL  CHAMBER OF  STATUTORY  AUDITORS
KRAJOWA  IZBA  BIEGŁYCH  REWIDENTÓW
KIBR Bodies
 



The National Assembly of Statutory Auditors - is held every four years and is called by the National Council of Statutory Auditors. The National Assembly of Statutory Auditors consists of delegates from the Regional Branches of the Chamber, elected during annual general meetings, in a proportion to overall number of Statutory Auditors from the list, in accordance with the principles settled by the National Council of Statutory Auditors. Overall number of delegates cannot be smaller than 300 statutory auditors. Delegates’ mandates elected by the National Assembly of Statutory Auditors are valid for four years. The National Chamber of Statutory Auditors can call an Extraordinary National Assembly of Statutory Auditors at request of its members and is obliged to call an Extraordinary National Assembly of Statutory Auditors at request of at least 1/10 of the total number of Statutory Auditors or at request of the National Supervisory Committee (in case of a gross violation of financial or statutory regulations of the National Chamber of Statutory Auditors).
The National Assembly of Statutory Auditors elects:
- the President of the National Council of Statutory Auditors,
- other members of the National Council of Statutory Auditors,
- the National Disciplinary Spokesman and his deputies,
- the National Disciplinary Court,
- the National Supervisory Committee,
- the National Internal Audit Committee.

The National Assembly approves also the statute of the National Chamber of Statutory Auditors, the activity programme and financial regulations of the Chamber, the principles of professional ethics, sets the principles of obligatory professional development of Statutory Auditors, reviews and approves the reports of the Chamber’s bodies and formally grants the approval of the activities of each body, sets the principles of setting the membership fees for Statutory Auditors and the principles of setting the payments for entry onto the list of entities entitled to carry out audits of financial statements and annual fees for supervision.

The National Council of Statutory Auditors - manages the activities of the Statutory Auditors self-governing body in periods between the National Assemblies of Statutory Auditors.
The duties of the National Council of Statutory Auditors include:
- implementation of resolutions of the National Assembly of Statutory Auditors,
- representation of the National Chamber of Statutory Auditors before state and self-regulatory governing bodies, academic institutions, economic and social organisations as well as international professional organisations,
- setting professional standards for Statutory Auditors after consulting the Minister of Finance,
- setting, after consulting the Examinations Committee, qualification requirements and programmes and rules in relation to conduct of professional exams for statutory auditors, including setting examination fees, the conditions of recognising the university or synonymous exams in the subjects included in the process of qualifying as a Statutory Auditor and also after having consulted the Examinations Committee - programmes and rules in relation to professional practical training and training contracts to be completed by candidates for Statutory Auditors,
- passing resolutions about registration and removal from the Register of Statutory Auditors and the List of entities entitled to carry out audits of financial statements as well as granting of diplomas and auditors certificates’ (IDs),
- setting the regulations of disciplinary procedures against Statutory Auditors,
- giving opinions on drafts of legislative acts in the area of economic law,
- reviewing and ratifying annual financial plans and reports on their execution,
- setting membership fees for Statutory Auditors, payments in relation to entry on the list and supervision,
- carrying out publishing and training activities,
- the adoption of other resolutions which the National Council deem to be appropriate for the successful operation of the National Chamber of Statutory Auditors.

The National Council of Statutory Auditors consists of 11 to 15 members. The National Council of Statutory Auditors elects from among its members, in the way of secret voting, the President’s Deputies, the Secretary and the Treasurer.
The President of the National Council of Statutory Auditors, elected directly by the Assembly, represents the National Chamber of Statutory Auditors before state and self-regulatory governing bodies, academic institutions, economic and social organisations and international professional organisations as well as it manages the activities of the National Council of Statutory Auditors.

The National Supervisory Committee- its responsibilities include organising, monitoring and controlling whether the auditors comply with the Auditing Standards and whether the entities authorised to carry out the audit of financial statements comply with the procedures of auditing (reviewing) of financial statements.
The National Supervisory Committee consists of 5 members.
The National Supervisory Committee was called for the first time by the last amended ’Law on Auditors and their self-governing body’ and elected during the Extraordinary National Assembly of Statutory Auditors which was held on the 29-30th of June 2002 in Jachranka near Warsaw.

The National Internal Audit Committee - controls the financial activities of the National Chamber of Statutory Auditors and execution of the resolutions taken during the National Assembly of Statutory Auditors, as well as it supervises the activities of the Regional Branches internal audit committees. The Committee presents to the National Assembly of Statutory Auditors the reports of its activities and the proposal to grant statutory approval of the activities of the National Council of Statutory Auditors.
The National Internal Audit Committee consists of 5 members.

The National Disciplinary Court - pronounces with regard to auditors’ disciplinary responsibilities. While examining the cases it acts on the basis of the Disciplinary Proceedings Regulation against auditors and on the basis of proposals of the National Disciplinary Spokesman. The National Disciplinary Court consists of two instances and of 15 members.

The National Disciplinary Spokesman - is a prosecutor in disciplinary proceedings before the National Disciplinary Court.
The National Assembly of Statutory Auditors elects the National Disciplinary Spokesman and its deputies.


~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


NATIONAL COUNCIL OF STATUTORY AUDITORS

elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka



President
Piotr Rojek

Deputy President
Maria Rzepnikowska

Secretary General
Maciej Ostrowski

Treasurer
Władysław Fałowski

Members:
Danuta Chmielewska, Zbigniew Czupryniak,
Henryk Dąbrowski, Henryk Michał Drewniak,
Ignacy Dziedziczak, Henryk Glaubic,
Kazimierz Grygutis, Danuta Krzywda,
Jerzy Łopacki, Tadeusz Pieniążek, Jadwiga Szafraniec

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


NATIONAL SUPERVISORY COMMITTEE

elected for a four year term of office
during the Extraordinary National Assembly of Statutory Auditors
held on 29 - 30 June 2002 in Jachranka


Chairman
Mirosław Kośmider

Vice-Chairman
Adam Kęsik

Secretary General
Urszula Piszczorowicz

Members:
Zdzisława Czarkowska-Wołczyńska,
Bogusław Reszka


~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


NATIONAL INTERNAL AUDIT COMMITTEE

elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka


Chairman
Kazimierz Sawicki

Vice-Chairman
Damian Kusz

Members:
Krzysztof Cieśla, Krystyna Jankowska,
Janina Migdałek

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


NATIONAL DISCIPLINARY COURT

elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka


Chairman
Florian Osękowski

Vice-Chairman
Urszula Adamska

Vice-Chairman
Ryszard Doll

Members:
Kazimierz Adamczyk, Maria Biardzka,
Mieczysław Buczko, Czesław Gęsicki (deceased),
Marian Jagiełło, Jadwiga Kołaczkowska,
Maria Konopka, Józef Król, Roman Kurzawski,
Piotr Nawrocki, Dorota Szewczak, Danuta Wójcik,

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


NATIONAL DISCIPLINARY SPOKESMAN

elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka

Adam Hałdys

National Disciplinary Spokesman’s Deputies:
Krzysztof Frank, Alicja Garbalińska,
Zofia Kos Sokołowska, Andrzej Nowaczewski,
Michał Przybyła, Kazimierz Szewczyk