In compliance with Art. 12, passage 1, point 2 of the ’Law of 13 October 1994 on Auditors and their self-governing body’, Statutory Auditors are obliged to continuously upgrade their professional qualifications in accordance with guidelines set out by the National Council of Statutory Auditors.
In compliance with Art. 24, passage 1 of the Law mentioned above, the National Assembly of Statutory Auditors sets the principles of continuing professional development of Statutory Auditors.

The main duty of the professional self-governing body of Statutory Auditors, since its creation, is a statutory obligation of professional development of its members.

This professional development was under debate of succeeding Assemblies. The National Chamber of Statutory Auditors, while conducting its activities, aims at maintaining high professionalism of services rendered by Statutory Auditors and improvement of their research workshop. Therefore, the National Council of Statutory Auditors tends to regular updating knowledge and upgrading the professional qualifications of members of the self-governing body with regard to changes in a research subject, criteria of its estimation and IT techniques in accordance with global trends.

After the 4th National Assembly of Statutory Auditors, the National Council of Statutory Auditors, having regard to the need of enriching the contents and forms of continuing professional training, has enlarged the range of topical proposals and passed topical training programs for succeeding years.

In 2000 these were:
two topics in the area of accounting:
● Mergers of companies and methods of consolidation - their influence on accounting and financial reporting.
● Financial instruments.
two topics in the area of auditing:
● Working documentation - its relations with a report and opinion.
● Organisation of corporate audit.

In 2001 these were:
three topics in the area of accounting:
● Mergers of companies and methods of consolidation - their influence on accounting and financial reporting.
● Financial instruments.
● Accounting in the light of the amendments to the Accounting Act of 29 September 1994.
three topics in the area of auditing
● Working documentation - its relations with a report and opinion.
● Organisation of corporate audit.
● Audits of commercial companies’ equities.

In 2002 these were:
two topics in the area of accounting:
● Accounting of financial institutions in the light of the amendments to law regulations.
● The Accounting Act - the problem chosen is: deferred tax or accounting of linked entities.
two topics in the area of auditing:
● Principles of formulating the final documents for rendering other services of Statutory Auditor
● Auditing - the problem chosen is: random audits or audits in IT environment.

In 2003 these are:
four topics in the area of accounting:
● Impairment of assets.
● Investments - qualification and valuation.
● Financial statements of linked entities.
● Accounting of financial institutions in the light of the amendments to law regulations.
four topics in the area of auditing:
● Professional standards and new rules of ethics in Poland against International Standards on Auditing.
● Identification of an audit risk and its use in audits of financial statements.
● Audits of financial statements of public finance entities.
● Auditing in the IT environment.

In 2004 these were:
four topics in the area of accounting:
● Financial instruments in statements of business entities.
● Financial statements in the process of division, merger and transformation of companies.
● Impairment of assets.
● Financial statements of linked entities.
four topics in the area of auditing:
● Audit documentation from audits of financial statements.
● Conceptual framework of ISA and auditor’s liability.
● Professional standards and new rules of ethics in Poland against International Standards on Auditing.
● Identification of an audit risk and its use in audits of financial statements.

In 2005 these were:
five topics in the area of accounting:
● Commercial companies’ equity.
● Organisation of accounting system and internal control in the audited entity.
● Rules of preparation and presentation of individual statements according to IAS and IFRS.
● Financial instruments in statements of business entities.
● Financial statements in the process of division, merger and transformation of companies.
five topics in the area of auditing:
● Reporting according to ISA.
● EU funds - subject to audits carried out by Statutory Auditor.
● Audits of public and legal accounts.
● Audit documentation from audits of financial statements.
● Conceptual framework of ISA and auditor’s liability.

In 2006 these were:
five topics in the area of accounting:
● IAS/IFRS - new regulations.
● Leasing in accounting book and its presentation in reporting
● Commercial companies’ equity.
● Organisation of accounting system and internal control in the audited entity.
● Rules of preparation and presentation of individual statements according to IAS and IFRS.
five topics in the area of auditing:
● Professional standards and other services of Statutory Auditor in present current legislation.
● Audits of financial statements within the auditing and internal control system.
● Reporting according to ISA.
● EU funds - subject to audits carried out by Statutory Auditor.
● Audits of public and legal accounts.

In 2007 these are:
four topics in the area of accounting:
● EU funds and other forms of the state financial assistance - in accounting and financial reporting.
● Non-financial fixed assets under IAS/IFRS.
● IAS/IFRS - new regulations.
● Leasing in accounting books and its presentation in the reporting.
five topics in the area of auditing:
● Going concern and models warning against bankruptcy.
● Procedures of audits of financial statements under ISA - selected issues.
● Professional standards and other services of Statutory Auditor in current legislation.
● Audits of financial statements within the auditing and internal control system.
● Quality of Statutory Auditor’s services

Each topic includes 15 hours of didactic course and ends with a test of 60 minutes.

After having passed the amendments to the ’Law of 13 October 1994 on Auditors and their self-governing body’ in 2000, there is an obligation of fulfilling Continuing Professional Development by all KIBR members. It is recorded in the resolution on Principles of Continuing Professional Development of Statutory Auditors, accepted by the Extraordinary National Assembly of Statutory Auditors held in 2002, that obligatory training should be carried out in a teaching load of not less than 30 hours annually or 60 hours during a period of 2 years - in relation to Statutory Auditors entered onto the list of entities entitled to carry out audits of financial statements. In accordance with this resolution other Statutory Auditors are obliged to execute this training in a teaching load of not less than 15 hours annually or 30 hours during a period of 2 years.

There has been a significant increase in the number of the training organisers during 10 years of existence of the National Chamber of Statutory Auditors. Apart from the Central Professional Training Institute of the Accountants Association in Poland and its Regional Branches, entities entitled to carry out audits of financial statements have started conducting trainings, as well as the Regional Branches of the National Chamber of Statutory Auditors since 2001. Statutory Auditors were allowed to choose topics, an organiser as well as places and date of training. In the years 1996-2004 the National Council of Statutory Auditors permitted almost 60 organisers in total to carry out Continuing Professional Development of Statutory Auditors.

17 trainers obtained permission to conduct Continuing Professional Development of Statutory Auditors in 2007. The training will be also carried out by 15 KIBR Regional Branches.