LIST OF ENTITIES ENTITLED TO CARRY OUT THE AUDIT OF FINANCIAL STATEMENTS
According to the Art. 14 of the Law of 13 October 1994 on auditors and their self-governing body
the National Council of Statutory Auditors maintains a list of entities entitled to carry out the
audit of financial statements.
The list and its changes are published in the "Monitor Polski" (Polish Official Gazette). The
publication includes the auditor’s name and ID number, full and abbreviated name of an entity
entitled to carry out audits of financial statements and its registered office.
Entry onto the list of entities can be acquired by Statutory Auditors being on the roll of auditors
on their request. Statutory Auditors entered on the list receive an audit license (auditors ID)
stating their right to carry out the audit of financial statements.
Entry onto the list of entities authorised to carry out the audit of financial statements on their
request comes after documenting their compliance with the requirements specified in Art. 10 of the
’Law on auditors and their self-governing body.’
The list of entities entitled to carry out the audit of financial statements in Polish version you
can find below.
